Coastal carriage through foreign territory: harmonised documentation, marking, sealing and customs transit procedures ensured for coastal goods. For coastal goods transiting through Sri Lanka and Bangladesh, consignors and the person-in-charge must follow the Transportation of Goods (Through Foreign Territory) Regulations, 1965 with specific adaptations: GST/VAT/PAN and invoice details in Appendices A and B, exemption from filing the Bill of Coastal Goods for such transit, mandatory marking and tamper-proof sealing of containers, manifest and supervisory procedures, seal verification and remedial processes for tampering or discrepancy, and eligibility limited to vessels authorised under the Merchant Shipping Act, 1958.
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.
Coastal carriage through foreign territory: harmonised documentation, marking, sealing and customs transit procedures ensured for coastal goods.
For coastal goods transiting through Sri Lanka and Bangladesh, consignors and the person-in-charge must follow the Transportation of Goods (Through Foreign Territory) Regulations, 1965 with specific adaptations: GST/VAT/PAN and invoice details in Appendices A and B, exemption from filing the Bill of Coastal Goods for such transit, mandatory marking and tamper-proof sealing of containers, manifest and supervisory procedures, seal verification and remedial processes for tampering or discrepancy, and eligibility limited to vessels authorised under the Merchant Shipping Act, 1958.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
