Coastal carriage through foreign territory: harmonised transit procedure requires marking, seals, manifests and GST documentation for shipments. Movement of coastal goods through Sri Lanka and Bangladesh is permitted under a harmonised procedure using the Transportation of Goods (Through Foreign Territory) Regulations, 1965 with specified relaxations: no Bill of Coastal Goods filing where goods transit via foreign territory; consignor/consignee GSTIN (or VAT/PAN) and invoice details must be recorded; consignments must be marked and sealed 'For Coastal Carriage through foreign territory'; masters must obtain the passed transit bill, prepare manifests and provide e Way Bill/container/seal details; tampering triggers inspection, adjudication and possible security; prohibited exports cannot transit.
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Provisions expressly mentioned in the judgment/order text.
Coastal carriage through foreign territory: harmonised transit procedure requires marking, seals, manifests and GST documentation for shipments.
Movement of coastal goods through Sri Lanka and Bangladesh is permitted under a harmonised procedure using the Transportation of Goods (Through Foreign Territory) Regulations, 1965 with specified relaxations: no Bill of Coastal Goods filing where goods transit via foreign territory; consignor/consignee GSTIN (or VAT/PAN) and invoice details must be recorded; consignments must be marked and sealed "For Coastal Carriage through foreign territory"; masters must obtain the passed transit bill, prepare manifests and provide e Way Bill/container/seal details; tampering triggers inspection, adjudication and possible security; prohibited exports cannot transit.
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