Circular No. 02/2021-Customs
F.No.394/51/2020-Cus (AS)
Government of India
Ministry of Finance
Department of Revenue
Anti-Smuggling Unit(CBIC)
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R. K. Puram, New Delhidated 19.01.2021
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Notification No : Circular No. 02/2021-CustomsPublished in Custom
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2021/Circular-No-02-2021.pdf