https://www.taxtmi.com/circulars?id=1080 Goods may be stuffed and sealed under Customs/Central Excise supervision at factories or ICDs/CFSs, with tamper proof seals and documentary endorsements on Shipping Bills and AR4 controlling transit. Custodians or factory owners are accountable for shortages and may execute continuity and transport bonds; assessment, examination and retention of original/duplicate Shipping Bills and GR forms occur at ICD/CFS, transference copies accompany sealed trucks/containers to gateways, where Customs verify seals and endorse shipment without repeat assessment if seals are intact. en-us Tue, 04 Aug 1998 00:00:00 +0530 Thu, 07 Aug 2025 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1080 Goods may be stuffed and sealed under Customs/Central Excise supervision at factories or ICDs/CFSs, with tamper proof seals and documentary endorsements on Shipping Bills and AR4 controlling transit. Custodians or factory owners are accountable for shortages and may execute continuity and transport bonds; assessment, examination and retention of original/duplicate Shipping Bills and GR forms occur at ICD/CFS, transference copies accompany sealed trucks/containers to gateways, where Customs verify seals and endorse shipment without repeat assessment if seals are intact. Circulars Customs Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1080