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        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.

        <h1>BTT procedures require conditional NOC, seal verification and cancellation of LEO and shipping bill on return.</h1> Procedure prescribes conditional Brought To Terminal (BTT) NOC from the AC/DC of the CPP/CFS that granted LEO, contingent on documentary proof of return/suspension of export incentives and taxes (drawback, RoDTEP/RoSCTL, IGST or LUT intimation). Superintendent/PG Tech issues movement orders to terminals, gate officers verify seal intactness and permit release or direct preventive escort and 100% examination for tampered seals. AC/DC will cancel LEO and Shipping Bill (currently manually) when DG Systems enables post EGM cancellation, after which conditional BTT is finalised.

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