Coastal carriage through foreign territory permitted with specified manifest, marking, sealing and documentation requirements to facilitate lawful movement. CBIC prescribes harmonised procedures for coastal cargo transiting through Sri Lanka and Bangladesh under the Transportation of Goods (Through Foreign Territory) Regulations, 1965: consignors and vessel persons in charge to follow the Regulations, manifests must include GSTIN/VAT/PAN and invoice references with invoice copies to proper officers, containers must be marked and sealed 'For Coastal Carriage through foreign territory', masters must have passed Bills and permission before loading, and destination customs shall verify discharge and seals; tampering and prohibited exports are addressed and vessels must be authorised under the Merchant Shipping Act, 1958.
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Provisions expressly mentioned in the judgment/order text.
Coastal carriage through foreign territory permitted with specified manifest, marking, sealing and documentation requirements to facilitate lawful movement.
CBIC prescribes harmonised procedures for coastal cargo transiting through Sri Lanka and Bangladesh under the Transportation of Goods (Through Foreign Territory) Regulations, 1965: consignors and vessel persons in charge to follow the Regulations, manifests must include GSTIN/VAT/PAN and invoice references with invoice copies to proper officers, containers must be marked and sealed 'For Coastal Carriage through foreign territory', masters must have passed Bills and permission before loading, and destination customs shall verify discharge and seals; tampering and prohibited exports are addressed and vessels must be authorised under the Merchant Shipping Act, 1958.
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