One-time-lock requirement for customs-to-warehouse removals mandates serial-numbered seals, endorsed records, and inspection before unloading. Affixation of a serially numbered one-time-lock (OTL) on containers or transport for removal from customs stations to warehouses is mandatory; the OTL number and date/time must be endorsed on the bill of entry and transport document, seals must be inspected at the warehouse before unloading, and customs stations must record OTL numbers alongside vehicle/container identifiers and officer details. Procurement of serially numbered OTLs is to be arranged by Commissionerates; exceptions may be permitted by Commissioners where affixation is impracticable.
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.
One-time-lock requirement for customs-to-warehouse removals mandates serial-numbered seals, endorsed records, and inspection before unloading.
Affixation of a serially numbered one-time-lock (OTL) on containers or transport for removal from customs stations to warehouses is mandatory; the OTL number and date/time must be endorsed on the bill of entry and transport document, seals must be inspected at the warehouse before unloading, and customs stations must record OTL numbers alongside vehicle/container identifiers and officer details. Procurement of serially numbered OTLs is to be arranged by Commissionerates; exceptions may be permitted by Commissioners where affixation is impracticable.
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