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        Permission is granted to a courier operator to transship...

        Courier operator transshipping imported goods via designated air carrier, under transshipment bonds and strict Customs supervision, approved until 17.03.2026.

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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.
                                Permission is granted to a courier operator to transship imported goods from the New Courier Terminal, Delhi to specified air cargo ports through a designated air carrier, valid until 17.03.2026. The permission is conditional on execution and maintenance of prescribed transshipment bonds (including a carrier bond supported by a bank guarantee), with debiting and re-crediting of bond value based on destination acknowledgements. Transshipment is restricted to goods expressly manifested for transshipment and requires segregation, secure double-lock storage, approved cargo transfer manifests, sealing, and X-ray under Customs supervision. Receipt acknowledgements and production certificates must be furnished within stipulated timelines, failing which recovery is triggered; the permission is renewable and may be withdrawn.
                                Note: It is a system-generated summary and is for quick reference only.

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                                ActsIncome Tax
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