The Central Board of Indirect Taxes & Customs vide circular dated, 24th November, 2021 has issued clarification regarding extension of validity of the NOC for the Alcoholic Beverages Bottled in Origin & in Bulk. Imported consignments of Alcoholic Beverages Bottled in Origin & in Bulk, containing more than 10 percent alcohol which does not have an expiry date, the NOC issued as per the FSS (Import) Regulations, 2017 shall have a validity of 300 days. For
consignments lying at ports customs area beyond 300 days, on payment of visual inspection fee, visual inspection may be carried out for re-validation of NOC.
