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<h1>Return of export cargo: procedures under Section 143AA enable BTT, shipping bill cancellation and supervised international transshipment.</h1> Prescribes procedures under Section 143AA for export cargo returning to Indian ports: file Sea Arrival Manifest at port of landing; verify containers and seals, subject tampered containers to 100% examination; coordinate with port of export to verify and cancel Shipping Bills and Let Export Orders and reverse disbursed export incentives; permit Back to Town after confirmation and compliance; DG Systems to provide dummy port codes and post-EGM cancellation facility; ICEGATE to share cancelled Shipping Bill details; maintain manual records until system changes are operational.
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