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<h1>Customs Circular Details LCL Cargo Transshipment at Indian Ports u/s 54 of Customs Act, 1962.</h1> The circular from the Central Board of Excise & Customs outlines the procedure for international transshipment of Less than Container Load (LCL) cargo at Indian ports, specifically Cochin, Chennai, Tuticorin, and Nhava Sheva. It permits transshipment under section 54 of the Customs Act, 1962, excluding prohibited goods. The procedure involves application by authorized agents, customs inspection, secure handling, and documentation via the EDI system. Transshipment must occur within 30 days, with restrictions on arms and other prohibited items. Custodians are responsible for safe handling and must maintain records, executing a bond for transshipment within 30 days.