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        Case ID :

        Treaty of Transit between Government of India and Government of Nepal – Procedure for movement of goods in transit through India between Visakhapatnam Port and Nepal - Regarding.

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        Transit in sealed containers: customs seals, CTD documentation and insurance/guarantees secure Visakhapatnam-Nepal movements. Transit via Visakhapatnam to Nepal operates only in sealed containers over specified road and rail routes; Indian Customs affix an additional one-time seal and record seal serial numbers on the Customs Transit Declaration (CTD). The CTD, supported by bill of lading, invoice, packing list and Nepalese licences or authenticated letters of credit, is endorsed in multiple copies at port and land customs stations and used to verify delivery. Sensitive goods require insurance, bank guarantee or undertakings assigned to the Commissioner of Customs to cover Indian duties or market-value differentials; communication protocols require daily electronic and postal exchange of CTD dispatch and receipt information.
                          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.

                                Transit in sealed containers: customs seals, CTD documentation and insurance/guarantees secure Visakhapatnam-Nepal movements.

                                Transit via Visakhapatnam to Nepal operates only in sealed containers over specified road and rail routes; Indian Customs affix an additional one-time seal and record seal serial numbers on the Customs Transit Declaration (CTD). The CTD, supported by bill of lading, invoice, packing list and Nepalese licences or authenticated letters of credit, is endorsed in multiple copies at port and land customs stations and used to verify delivery. Sensitive goods require insurance, bank guarantee or undertakings assigned to the Commissioner of Customs to cover Indian duties or market-value differentials; communication protocols require daily electronic and postal exchange of CTD dispatch and receipt information.





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                                ActsIncome Tax
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