For facilitation of the trade and the exporters, it has been decided to allow transhipment of export cargo under bonded trucking from the Air Cargo Complex, Kolkata to other Air Cargo Complexes/Customs Station and vice versa. The procedure for this purpose would be the following as provided in CBEC circular No. 69/99 dated 6/10/1999
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Bonded trucking transhipment enables Customs-supervised export, foreign-to-foreign and inter-station import cargo movement through sealed vehicles and custodian bonds. Bonded trucking transhipment is permitted for export cargo between the Air Cargo Complex, Kolkata and other Customs stations, subject to manifested cargo, approved TP Custodians, running bonds, bank guarantees, sealed containerised vehicles and Customs supervision. The arrangement covers export cargo routed through another station, foreign-to-foreign cargo, and import cargo transferred between Indian Customs stations. Cargo Transfer Manifests and destination acknowledgements control bond debit and re-credit. Export goods are processed at the originating station, while seal discrepancies require full examination and missing endorsed manifests may lead to recovery action.
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.
Bonded trucking transhipment enables Customs-supervised export, foreign-to-foreign and inter-station import cargo movement through sealed vehicles and custodian bonds.
Bonded trucking transhipment is permitted for export cargo between the Air Cargo Complex, Kolkata and other Customs stations, subject to manifested cargo, approved TP Custodians, running bonds, bank guarantees, sealed containerised vehicles and Customs supervision. The arrangement covers export cargo routed through another station, foreign-to-foreign cargo, and import cargo transferred between Indian Customs stations. Cargo Transfer Manifests and destination acknowledgements control bond debit and re-credit. Export goods are processed at the originating station, while seal discrepancies require full examination and missing endorsed manifests may lead to recovery action.
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