Customs transshipment from Pune ACC requires approved transshipment permits, bonds, double locked custody, and ICES 1.5 electronic processing. Facility for export transshipment from ACC Pune requires filing the Shipping Bill and obtaining Let Export Order at origin; carrier/transhipper must secure an approved Transshipment Permit and register a Continuity Transit Bond/BG in ICES 1.5, which is debited on approval and re credited after proof of onward export. Physical custody at gateway requires a double locked custodian warehouse, Customs verification of packages against TP/AWB/SB, loading under Customs supervision, and electronic messaging between origin and gateway for permit, SB and EGM processing; ETP approval also triggers IGST refund processing.
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Provisions expressly mentioned in the judgment/order text.
Customs transshipment from Pune ACC requires approved transshipment permits, bonds, double locked custody, and ICES 1.5 electronic processing.
Facility for export transshipment from ACC Pune requires filing the Shipping Bill and obtaining Let Export Order at origin; carrier/transhipper must secure an approved Transshipment Permit and register a Continuity Transit Bond/BG in ICES 1.5, which is debited on approval and re credited after proof of onward export. Physical custody at gateway requires a double locked custodian warehouse, Customs verification of packages against TP/AWB/SB, loading under Customs supervision, and electronic messaging between origin and gateway for permit, SB and EGM processing; ETP approval also triggers IGST refund processing.
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