Transshipment under courier mode permitted subject to Customs Act provisions and local procedures for cargo terminal transfers. The facility of transshipment is available under courier mode and governed by the Customs Act and the Goods Imported (Conditions of Transhipment) Regulations, 1995; transfers from courier to an airport cargo terminal are treated as local movement between customs areas within the same station and follow local procedures established by the jurisdictional Commissioner of Customs.
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Provisions expressly mentioned in the judgment/order text.
Transshipment under courier mode permitted subject to Customs Act provisions and local procedures for cargo terminal transfers.
The facility of transshipment is available under courier mode and governed by the Customs Act and the Goods Imported (Conditions of Transhipment) Regulations, 1995; transfers from courier to an airport cargo terminal are treated as local movement between customs areas within the same station and follow local procedures established by the jurisdictional Commissioner of Customs.
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