Coastal cargo transit through foreign territory allowed with prescribed marking, sealing, invoicing and manifesting requirements. Movement of coastal goods through Sri Lanka and Bangladesh shall follow the Transportation of Goods (Through Foreign Territory) Regulations, 1965 with added requirements: consignor and vessel person in charge follow the transit procedure without filing a Bill of Coastal Goods; appendices must include GSTIN (or VAT/PAN) and invoice details; containers must be marked and sealed; manifests and e Way Bill details submitted; destination officers verify discharge and seals; tampering triggers adjudication. Imported containers under notification No. 104/94 may be used for domestic cargo during the permitted temporary period, and domesticated ISO containers may be used for EXIM cargo with procedural parity for export/import clearance.
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 cargo transit through foreign territory allowed with prescribed marking, sealing, invoicing and manifesting requirements.
Movement of coastal goods through Sri Lanka and Bangladesh shall follow the Transportation of Goods (Through Foreign Territory) Regulations, 1965 with added requirements: consignor and vessel person in charge follow the transit procedure without filing a Bill of Coastal Goods; appendices must include GSTIN (or VAT/PAN) and invoice details; containers must be marked and sealed; manifests and e Way Bill details submitted; destination officers verify discharge and seals; tampering triggers adjudication. Imported containers under notification No. 104/94 may be used for domestic cargo during the permitted temporary period, and domesticated ISO containers may be used for EXIM cargo with procedural parity for export/import clearance.
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