Export procedure compliance: shipping bill processing, customs-supervised stuffing and mandatory container sealing before transhipment. Procedure prescribes that exporters/CHAs file multiple copies of the Shipping Bill with supporting documents at ICD, Panvel; Customs will retain original Shipping Bill and original GR form while duplicate GR is endorsed after examination and returned. Shipping bills are serialised, assessed by Appraiser/Superintendent (with higher-value or incentive-linked consignments escalated), and goods are examined in the shed. Stuffing is performed under Customs supervision and containers sealed with Customs OTL seals; factory-stuffed containers require prior permission and Central Excise sealing. Two transference copies travel with containers to the gateway port for seal verification and manifest correlation.
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Provisions expressly mentioned in the judgment/order text.
Export procedure compliance: shipping bill processing, customs-supervised stuffing and mandatory container sealing before transhipment.
Procedure prescribes that exporters/CHAs file multiple copies of the Shipping Bill with supporting documents at ICD, Panvel; Customs will retain original Shipping Bill and original GR form while duplicate GR is endorsed after examination and returned. Shipping bills are serialised, assessed by Appraiser/Superintendent (with higher-value or incentive-linked consignments escalated), and goods are examined in the shed. Stuffing is performed under Customs supervision and containers sealed with Customs OTL seals; factory-stuffed containers require prior permission and Central Excise sealing. Two transference copies travel with containers to the gateway port for seal verification and manifest correlation.
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