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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Customs procedures for SPM discharge require Into-Bond filing and supervised quantification of crude at shore tanks before bonded clearance.</h1> Commissioning of an SPM facility requires filing an Into-Bond Bill of Entry before berthing; customs officers will supervise discharge and quantify receipts at the Shore Tank Farm and connecting pipeline using existing bulk liquid measurement procedures. Total discharge equals STF tank receipts plus pipeline content; simultaneous pumping to refinery tanks must be quantified and aggregated. BPCL must prepare intake certificates and tank out-turn reports certified by customs officers, submit a final intake certificate for bonded receipt, and maintain separate accounts for imported and domestic crude. Transhipment requires customs approval and SEZ concurrence where applicable.

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