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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>Customs inland depot and freight station rules govern facility approval, transshipment movement and cost recovery obligations for staffing.</h1> The framework defines ICDs as independent Customs stations with full filing, assessment and automated processing, and CFSs as attached Customs areas limited to examination and handling under a parent Customs station. Movement to ICDs is treated as transshipment between Customs stations under transshipment regulations; movement to CFSs is local and subject to local procedures, bonds or guarantees. New facilities require IMC approval following prescribed applications, infrastructure completion within prescribed periods, security standards, bonds backed by bank guarantees and final Customs notification; approvals may be cancelled for violations. Customs officers are posted on cost recovery and regularisation depends on performance benchmarks.

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