Warehousing module electronic transfers required; manual rectification allowed for legacy errors with specific documentation and approvals. All warehouse-to-warehouse movements must be executed electronically through ICEGATE; ex-bonding is permitted only if the warehouse ledger shows sufficient goods for the IEC, with ICES debiting only the ledger at that warehouse. Manual permissions for bond-to-bond transfers are disallowed except with written Principal Commissioner/Commissioner approval and electronic regularisation. For into-bond Bills of Entry dated before 01.09.2025, manual clearance will be allowed to remedy legacy errors (Error 70, Error 71, Error 137) where trade must submit an error screenshot, certified warehouse ledger, current stock statement, and the regulation 3 Annexure/Form with the Tracking ID.
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Provisions expressly mentioned in the judgment/order text.
Warehousing module electronic transfers required; manual rectification allowed for legacy errors with specific documentation and approvals.
All warehouse-to-warehouse movements must be executed electronically through ICEGATE; ex-bonding is permitted only if the warehouse ledger shows sufficient goods for the IEC, with ICES debiting only the ledger at that warehouse. Manual permissions for bond-to-bond transfers are disallowed except with written Principal Commissioner/Commissioner approval and electronic regularisation. For into-bond Bills of Entry dated before 01.09.2025, manual clearance will be allowed to remedy legacy errors (Error 70, Error 71, Error 137) where trade must submit an error screenshot, certified warehouse ledger, current stock statement, and the regulation 3 Annexure/Form with the Tracking ID.
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