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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>Re-working of containers at gateway ports enables domestic consolidation of LCL cargo under Customs supervision, reducing reliance on foreign transhipment hubs.</h1> The procedure permits re-working of containers at gateway ports to consolidate LCL export and import cargo under Customs supervision. Exports: packages cleared and sealed at ICDs/CFSs are transferred with identification marks and shipping documents, opened and re-stuffed destination-wise at gateway ports with Customs present; tally sheets record previous and new container numbers and Customs endorse container numbers on transference copies and AR-4, while drawback is payable at the originating ICD/CFS after inland clearance. Imports: gateway filing of IGM, supervised de-stuffing and consolidation, tally lists and sub-IGMs for re-stuffed containers with new seals, and return of sub-IGM copies for IGM closure.

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