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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Transhipment of imported goods: rules on manifest, bonds, mandatory seals, motor-vehicle limits and forfeiture for noncompliance</h1> Regulations prescribe conditions for transhipment of imported goods, requiring a declarant's application and that goods be shown in the import manifest for transhipment, with transhipment by rail, vessel, aircraft or motor vehicle (motor-vehicle transhipment permitted only with Commissioner's written permission subject to goods' nature, revenue involved and hearing on refusal); effect: unauthorized transhipment by motor vehicle is prohibited and may be refused. They require execution of a bond by declarant, transporter or custodian (single or general bond permitted) securing completion of transhipment or transfer between modes; effect: failure to produce specified customs transfer certificate within prescribed time results in forfeiture equal to the goods' value/market price. Goods must be sealed by the proper officer before transhipment, with sealing materials at declarant's/ transporter's/custodian's cost; effect: seals and sealed bags become mandatory control measures. A fee of twenty rupees is prescribed per transhipment application; effect: administrative charge applies.