Customs Litigation / Custom Return
Registered importers/exporters have to file customs returns and declarations for:
| Return/Declaration Form | Purpose |
|---|---|
| Bill of Entry | Import declaration for clearance of goods |
| Shipping Bill | Export declaration for shipment of goods |
| Bond/LUT | Undertaking for export without payment of duty |
| Customs Duty Payment | Payment of customs duty, IGST, and other charges |
| Refund Claims | Claim for refund of excess duty paid |
| Post Clearance Audit | Submission of documents post clearance |