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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 export cargo prescribes documentation, custodial stuffing, customs marking, and inland drawback payment procedures.</h1> The procedure requires routine documentation, assessment and examination of LCL cargo at originating ICDs/CFSs, resealing of examined packages with identification marks, and transfer of consignments to custodians with transference copies of Shipping Bill and supporting documents. Custodians consolidate irrespective of shipping line, stuff and seal containers in Customs presence, move them to gateway ports where cargo may be reworked and re-stuffed destination-wise in Customs presence. Gateway custodians must maintain container-wise tally sheets; Customs records final container numbers on transference documents and drawback is payable at the inland ICD/CFS after Customs clearance.

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