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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>Consolidation of cargo enables gateway re-working and destination-wise stuffing of LCL shipments under customs supervision and sealing.</h1> Consolidation of cargo at gateway ports allows re-working and destination-wise stuffing of LCL and FCL shipments under Customs supervision. For imports, shipping lines file IGM, consolidate in Customs-designated areas, prepare tally lists linking old and new containers, file sub-IGMs, and have re-stuffed containers sealed with seal details recorded; sub-IGMs return to gateway Customs after inland clearance. For exports, packages cleared and sealed at ICDs/CFSs are consolidated, re-stuffed destination-wise at gateway ports/CFSs in Customs presence, with container numbers and sealing noted on transference documents, and drawback payable at originating ICDs/CFSs upon clearance.

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