One-time-lock requirement mandates serialised bottle seals endorsed on entry and transport documents to permit warehouse deposit. Containers or closed conveyances removed from a customs station for deposit into a warehouse must be affixed by the proper officer with a serially numbered one-time-lock bottle seal; the OTL number and date/time of affixation must be endorsed on the bill of entry and transport document. Warehouse keepers inspect seals and permit unloading only if seals are intact. Customs stations must record the OTL number, bill of entry, truck/container number, date/time and the affixing officer's details. The Commissioner may exempt movements where the nature or transport of goods makes sealing impracticable.
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.
One-time-lock requirement mandates serialised bottle seals endorsed on entry and transport documents to permit warehouse deposit.
Containers or closed conveyances removed from a customs station for deposit into a warehouse must be affixed by the proper officer with a serially numbered one-time-lock bottle seal; the OTL number and date/time of affixation must be endorsed on the bill of entry and transport document. Warehouse keepers inspect seals and permit unloading only if seals are intact. Customs stations must record the OTL number, bill of entry, truck/container number, date/time and the affixing officer's details. The Commissioner may exempt movements where the nature or transport of goods makes sealing impracticable.
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