Consolidation of export cargo: procedural controls for custody, container re stuffing and inland drawback payment ensured. Procedure prescribes consolidation of export cargo: after Customs examination and sealing at ICDs/CFSs, packages are handed to custodians with transference documents; custodians consolidate and stuff containers, which are sealed and moved to gateway ports where containers are opened in Customs presence and consignments re stuffed destination wise. Custodians must maintain container wise tally sheets; Customs records container numbers on transference Shipping Bill/AR 4. LCL cargo cleared inland is not normally re examined at the gateway and Drawback is payable at the inland ICD/CFS immediately after inland clearance. Jurisdictional Commissioners may allow inter CFS movements under standing orders with revenue safeguards.
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.
Consolidation of export cargo: procedural controls for custody, container re stuffing and inland drawback payment ensured.
Procedure prescribes consolidation of export cargo: after Customs examination and sealing at ICDs/CFSs, packages are handed to custodians with transference documents; custodians consolidate and stuff containers, which are sealed and moved to gateway ports where containers are opened in Customs presence and consignments re stuffed destination wise. Custodians must maintain container wise tally sheets; Customs records container numbers on transference Shipping Bill/AR 4. LCL cargo cleared inland is not normally re examined at the gateway and Drawback is payable at the inland ICD/CFS immediately after inland clearance. Jurisdictional Commissioners may allow inter CFS movements under standing orders with revenue safeguards.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
