Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
International transhipment of both FCL and LCL cargo is permitted from all seaports and international airports, including movements through other Customs stations, subject to compliance with the Customs Act, 1962 and the rules made thereunder. Each Customs Zone must appoint a senior Nodal Officer to coordinate priority approvals, while the originating and transit stations must obtain and convey prior consent by official email and ensure secure handling under Customs control. The circular also allows ICD-origin export cargo lying at gateway ports to have LEO/Shipping Bill cancelled by the originating ICD, with onward removal, return or re-routing permitted without returning containers to the ICD, through expedited electronic processing. The facility remains in force until 15.04.2026.
International transhipment of both FCL and LCL cargo is permitted from all seaports and international airports, including movements through other Customs stations, subject to compliance with the Customs Act, 1962 and the rules made thereunder. Each Customs Zone must appoint a senior Nodal Officer to coordinate priority approvals, while the originating and transit stations must obtain and convey prior consent by official email and ensure secure handling under Customs control. The circular also allows ICD-origin export cargo lying at gateway ports to have LEO/Shipping Bill cancelled by the originating ICD, with onward removal, return or re-routing permitted without returning containers to the ICD, through expedited electronic processing. The facility remains in force until 15.04.2026.
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