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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.

            <h1>Transshipment permits and bonds secure duty-free movement of imported cargo, requiring seals, landing certificates and EDI reconciliation.</h1> Transshipment under the Customs Act permits movement of imported goods from the port of landing to other domestic or foreign ports without payment of duty, subject to a Transshipment Permit and bonds often supported by bank guarantees to secure safe arrival. Carriers must present sealed containers, obtain landing certificates for bond discharge, and face forfeiture or action for failure to produce proof. Mode-specific procedures prevail for sea, air and road, with EDI automation (SMTP/ICES), custodial security requirements, exemptions for high-volume operators, and Commissioner discretion to impose safeguards or grant waivers.

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