Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Procedure prescribes Back to Town (BTT) requests under Section 143AA for export cargo affected by Strait of Hormuz closure or similar route disruptions, requiring verification of shipping bill, container and seal particulars and stuffing records; intact seals permit BTT without examination unless intelligence or risk parameters require checks, while tampered or mismatched seals trigger 100% examination prior to BTT. Where LEO was granted or cargo dispatched, the LEO and shipping bill must be cancelled in ICES (post EGM cancellations when system enabled) and manual records maintained until then. Recovery of disbursed export incentives is mandated and such cargo must be prioritised for facilitation; relaxations valid for 15 days from the CBIC circular.
Procedure prescribes Back to Town (BTT) requests under Section 143AA for export cargo affected by Strait of Hormuz closure or similar route disruptions, requiring verification of shipping bill, container and seal particulars and stuffing records; intact seals permit BTT without examination unless intelligence or risk parameters require checks, while tampered or mismatched seals trigger 100% examination prior to BTT. Where LEO was granted or cargo dispatched, the LEO and shipping bill must be cancelled in ICES (post EGM cancellations when system enabled) and manual records maintained until then. Recovery of disbursed export incentives is mandated and such cargo must be prioritised for facilitation; relaxations valid for 15 days from the CBIC circular.
Note: It is a system-generated summary and is for quick reference only.
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