The proposal has been examined by the Board and it has been decided to allow movement of export cargo from ICDs/CFSs to Nepal and Bangladesh through Land Customs Stations.
I am directed to refer to Board’s letter F.No. 450/76/92-Cus.IV dated 28/9/1994 and Circular No. 28/95-Cus.,dated 27/3/1995 explaining the legal position regarding levy of Customs duty
