The Central Board of Indirect Taxes and Customs (CBIC) on February 21, 2023, issued a notification regarding amendment in Circular No. 25/2016-Customs dated June 08, 2016, for including details of ex-bond Bill of Entry/Shipping Bill in Form A.
It prescribes Form A' regarding the maintenance of records in relation to warehoused goods for the purpose of capturing the details related to receipts, handling, storage, and removal. It has been brought to notice that the said form does not explicitly capture details of the ex-bond bill of entry or shipping bill for the cases where the goods are removed from the warehouse for home consumption or export respectively.
It has been decided to amend Form A of the aforesaid Circular No. 25/2016-Customs by inserting, after Column No. 25, a new column i.c. Column No. 25A titled "Ex. Bond Bill of Entry No. and date! Shipping Bill No. and date". Amended Form A is annexed and attached to the document.
[Notification No. 04/2023-Customs]
