Abolition of mate receipt: containerised exports no longer require mate receipt while non-containerised exports retain the practice. Abolition of the Mate's receipt requirement for containerised export cargo is directed because automation and electronic message exchange and EGM-linked drawback procedures have made the manual document redundant; Customs Houses should not insist on Mate's receipts for containerised shipments, while the practice continues for non-containerised cargo such as bulk exports.
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 receipt: containerised exports no longer require mate receipt while non-containerised exports retain the practice.
Abolition of the Mate's receipt requirement for containerised export cargo is directed because automation and electronic message exchange and EGM-linked drawback procedures have made the manual document redundant; Customs Houses should not insist on Mate's receipts for containerised shipments, while the practice continues for non-containerised cargo such as bulk exports.
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