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.
Processing of Letters of Guarantee (LOG) for Bhutan-bound transit cargo via Jaigaon LCS is mandated to be filed and processed online in the Indian Customs EDI System (ICES); until remote filing is enabled, submission occurs at the Service Centre/Bhutan Unit. Bhutan importers must register in ICES; LOGs are assessed and certified online by designated officers, after which custody, sealing (one-time lock, RFID/ECTS), and gate verification procedures at Docks/CFS are recorded in ICES. At the border LCS officials verify seal, vehicle and container data and record cross border completion; discrepancies permit examination and, on diversion, the guarantee may be invoked to recover duties. Export transit follows the same procedure mutatis mutandis.
Note: It is a system-generated summary and is for quick reference only.