Electronic sealing for containers becomes mandatory for specified exporters and for full container loads where infrastructure exists. CBEC Circular No.44/2017 extends timelines and prescribes that RFID electronic sealing may be voluntarily adopted where readers exist, and becomes mandatory for exporters permitted self-sealing under earlier regimes, for Authorized Economic Operators, and for exporters availing supervised stuffing at specified ports/ICDs; e-sealing for full container loads is mandated at ports/ICDs from the later effective date, while supervised stuffing continues under GST commissionerates.
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.
Electronic sealing for containers becomes mandatory for specified exporters and for full container loads where infrastructure exists.
CBEC Circular No.44/2017 extends timelines and prescribes that RFID electronic sealing may be voluntarily adopted where readers exist, and becomes mandatory for exporters permitted self-sealing under earlier regimes, for Authorized Economic Operators, and for exporters availing supervised stuffing at specified ports/ICDs; e-sealing for full container loads is mandated at ports/ICDs from the later effective date, while supervised stuffing continues under GST commissionerates.
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