Customs - Import of machinery from Bhutan - CBEC amends a 30 year old exemption notification

By Vijay Kumar

GOD knows where this notification is but the Government has amended Notification No. 152/84-Customs, dated the 15th May, 1984. This notification prohibits import from Bhutan goods which have been exported to Bhutan from countries other than India.

Now the Notification is amended to add a proviso,

“Provided that the prohibition shall not apply to import of machinery and equipment, which were exported to Bhutan from countries other than India through an Indian place of entry, for use in execution of projects in Bhutan, subject to the conditions that-

i. The importer produces before the Assistant Commissioner of Customs or Deputy Commissioner of Customs the ‘Letter of Guarantee' or the ‘Bill of Import' and the other documents based on which the said goods were originally allowed transit clearance from the Indian place of entry to Bhutan, and

ii. The Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied regarding the identity of the goods.