MANU/CUCR/0027/2018

Ministry : Ministry of Finance

Department/Board : CBEC Customs

Circular No. : 27/2018-Customs

Date : 14.08.2018

Notification/ Circulars Referred : Circular no. 48/2017-Customs dated 08.12.2017 MANU/CUCR/0048/2017;Notification no. 68/2017-Customs (NT) dated 30.06.2017 MANU/CUSN/0069/2017;Notification no. 52/2003 dated 31.03.2003 MANU/CUST/0010/2003;Circular no. 29/2017-Customs dated 17.07.2017 MANU/CUCR/0029/2017;Circular no. 54/2004-Customs dated 13.10.2004 MANU/CUCR/0056/2004;Circular no. 36/2011-Customs dated 12.08.2011 MANU/CUCR/0067/2011

Citing Reference:
Circular no. 48/2017-Customs dated 08.12.2017 MANU/CUCR/0048/2017  Referred

Notification no. 68/2017-Customs (NT) dated 30.06.2017 MANU/CUSN/0069/2017  Referred

Notification no. 52/2003 dated 31.03.2003 MANU/CUST/0010/2003  Referred

Circular no. 29/2017-Customs dated 17.07.2017 MANU/CUCR/0029/2017  Referred

Circular no. 54/2004-Customs dated 13.10.2004 MANU/CUCR/0056/2004  Referred

Circular no. 36/2011-Customs dated 12.08.2011 MANU/CUCR/0067/2011  Referred

To,

All Pr. Chief Commissioners/Chief Commissioners of Customs/Customs (Prev.)
All Pr. Chief Commissioners/Chief Commissioners of Central Tax and Central Excise
All Pr. Commissioners/Commissioners of Customs/Customs (Prev.)
All Pr. Commissioners/Commissioners of Central Tax and Central Excise

Clarification regarding bank guarantee requirement for bond executed by EOUs-reg

Madam/Sir,

Various representations have been received regarding difficulties faced by EOUs with respect to requirements of bank guarantees in view of Circular no. 48/2017-Customs dated 08.12.2017 issued by CBIC. The matter has been examined.