Procedure to handle export cargo containers offloaded at foreign ports and subsequently returned to India, in view of disruption in maritime routes due to closure of the Strait of Hormuz – Section 143AA of the Customs Act, 1962
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Export cargo container handling procedure streamlines verification, seal checks, and shipping bill cancellation for returned containers. Simplified procedure prescribed for handling export cargo containers returned to India after offloading at foreign ports due to disruption of maritime routes. The procedure provides for verification of the Shipping Line Amendment Message, matching of container and seal particulars with Shipping Bills and related documents, and offloading without a Bill of Entry where the seal is intact and verified. Shipping Bills and LEO are to be cancelled through the prescribed EDI module after recovery of any already disbursed export incentives such as IGST refund and drawback. Where the seal is tampered or not intact, 100% examination and the existing re-import procedure apply.
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.
Export cargo container handling procedure streamlines verification, seal checks, and shipping bill cancellation for returned containers.
Simplified procedure prescribed for handling export cargo containers returned to India after offloading at foreign ports due to disruption of maritime routes. The procedure provides for verification of the Shipping Line Amendment Message, matching of container and seal particulars with Shipping Bills and related documents, and offloading without a Bill of Entry where the seal is intact and verified. Shipping Bills and LEO are to be cancelled through the prescribed EDI module after recovery of any already disbursed export incentives such as IGST refund and drawback. Where the seal is tampered or not intact, 100% examination and the existing re-import procedure apply.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
