Transhipment bond obligations require carrier to deliver goods and file arrival manifest, with duty liability on demand. A Continuity Bond for Transhipment obliges the authorised carrier to ensure goods in the Arrival/Departure Manifest are safely transhipped to the specified destination and produced to the proper officer within one month or otherwise accounted for; requires filing Arrival Manifest Form VIII at destination confirming receipt; and subjects the carrier to demand-based payment of Customs duties, with recovery permitted under Section 142(1) of the Customs Act, 1962.
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.
Transhipment bond obligations require carrier to deliver goods and file arrival manifest, with duty liability on demand.
A Continuity Bond for Transhipment obliges the authorised carrier to ensure goods in the Arrival/Departure Manifest are safely transhipped to the specified destination and produced to the proper officer within one month or otherwise accounted for; requires filing Arrival Manifest Form VIII at destination confirming receipt; and subjects the carrier to demand-based payment of Customs duties, with recovery permitted under Section 142(1) of the Customs Act, 1962.
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