Transit customs procedure requiring a prescribed Letter of Guarantee, sealing, verification, and recovery mechanism for diverted consignments. Clearance for Bhutan transit consignments requires a prescribed five copy Letter of Guarantee signed by an authorised Bhutanese representative; the LoG is correlated with the Import General Manifest, serial numbered, assessed for classification and duty by Tax Assistant and Appraiser/Superintendent, and endorsed in stages with the original retained by the Bhutan Unit. Sealed or inspected consignments proceed to the Indo Bhutan border where customs verify copies and seals; diversion into India permits invocation of the LoG and recovery of duties through Bhutanese liaison channels. The same procedure applies to Bhutan exports transiting India.
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 customs procedure requiring a prescribed Letter of Guarantee, sealing, verification, and recovery mechanism for diverted consignments.
Clearance for Bhutan transit consignments requires a prescribed five copy Letter of Guarantee signed by an authorised Bhutanese representative; the LoG is correlated with the Import General Manifest, serial numbered, assessed for classification and duty by Tax Assistant and Appraiser/Superintendent, and endorsed in stages with the original retained by the Bhutan Unit. Sealed or inspected consignments proceed to the Indo Bhutan border where customs verify copies and seals; diversion into India permits invocation of the LoG and recovery of duties through Bhutanese liaison channels. The same procedure applies to Bhutan exports transiting India.
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