Transshipment procedure between Gangavaram and Visakhapatnam ports establishes ICES filing, TP approval, arrival endorsement and EGM-linked refunds. Implementation of ICES modules prescribes electronic procedures for import and export transshipment between Gangavaram gateway and Visakhapatnam CFSs: gateway IGM must declare transshipment and destination CFS code; carriers file TP requests after vessel entry inward for ITP verification and issuance of TP numbers; custodians must endorse Container Arrival Reports on receipt; Bill of Entry for sea-to-sea transshipment must reference gateway IGM details. For export, shipping bills and ETP lead to an 'Allowed for shipment' entry at the gateway, enabling EGM filing and automatic bond recrediting; ETP serves as EGM for Drawback while IGST refund follows gateway EGM closure.
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Provisions expressly mentioned in the judgment/order text.
Transshipment procedure between Gangavaram and Visakhapatnam ports establishes ICES filing, TP approval, arrival endorsement and EGM-linked refunds.
Implementation of ICES modules prescribes electronic procedures for import and export transshipment between Gangavaram gateway and Visakhapatnam CFSs: gateway IGM must declare transshipment and destination CFS code; carriers file TP requests after vessel entry inward for ITP verification and issuance of TP numbers; custodians must endorse Container Arrival Reports on receipt; Bill of Entry for sea-to-sea transshipment must reference gateway IGM details. For export, shipping bills and ETP lead to an "Allowed for shipment" entry at the gateway, enabling EGM filing and automatic bond recrediting; ETP serves as EGM for Drawback while IGST refund follows gateway EGM closure.
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