Abolition of Mate's receipt: containerized exports no longer require manual mate's receipt; non-containerized shipments unaffected. Customs will no longer require a manually issued Mate's receipt for containerized export cargo because automation and electronic message exchange, together with EGM-based processing and drawback disbursal, make the manual document redundant. The Mate's receipt practice remains for non-containerized exports like bulk cargo. Any difficulties in implementation should be notified to the Principal Commissioner of Customs.
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.
Abolition of Mate's receipt: containerized exports no longer require manual mate's receipt; non-containerized shipments unaffected.
Customs will no longer require a manually issued Mate's receipt for containerized export cargo because automation and electronic message exchange, together with EGM-based processing and drawback disbursal, make the manual document redundant. The Mate's receipt practice remains for non-containerized exports like bulk cargo. Any difficulties in implementation should be notified to the Principal Commissioner of Customs.
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