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Export cargo movement by sealed trucks enables transfer from hinterland to gateway airports with custodian accountability and seal verification. Goods may be stuffed and sealed under Customs/Central Excise supervision at factories or ICDs/CFSs, with tamper proof seals and documentary endorsements on Shipping Bills and AR4 controlling transit. Custodians or factory owners are accountable for shortages and may execute continuity and transport bonds; assessment, examination and retention of original/duplicate Shipping Bills and GR forms occur at ICD/CFS, transference copies accompany sealed trucks/containers to gateways, where Customs verify seals and endorse shipment without repeat assessment if seals are intact.
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Provisions expressly mentioned in the judgment/order text.
Export cargo movement by sealed trucks enables transfer from hinterland to gateway airports with custodian accountability and seal verification.
Goods may be stuffed and sealed under Customs/Central Excise supervision at factories or ICDs/CFSs, with tamper proof seals and documentary endorsements on Shipping Bills and AR4 controlling transit. Custodians or factory owners are accountable for shortages and may execute continuity and transport bonds; assessment, examination and retention of original/duplicate Shipping Bills and GR forms occur at ICD/CFS, transference copies accompany sealed trucks/containers to gateways, where Customs verify seals and endorse shipment without repeat assessment if seals are intact.
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