https://www.taxtmi.com/circulars?id=62592 Back-to-town return of export containers to Nhava Sheva is governed by three situations: where the vessel has not crossed territorial waters and EGM not filed, the Master must undertake non-crossing, containers are forwarded under transhipment without separate IGM, container and seal are verified, BTT procedure followed, LEO cancelled and export benefits withheld or reversed, with tampered seals sent for scanning and 100% examination. Where EGM was filed it must be amended and the same steps followed. Where the vessel crossed waters, returning consignments are treated as imports and full re-import formalities, IGM filing, benefit reversal and examinations apply. en-us Tue, 17 Sep 2019 00:00:00 +0530 Fri, 27 Sep 2019 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62592 Back-to-town return of export containers to Nhava Sheva is governed by three situations: where the vessel has not crossed territorial waters and EGM not filed, the Master must undertake non-crossing, containers are forwarded under transhipment without separate IGM, container and seal are verified, BTT procedure followed, LEO cancelled and export benefits withheld or reversed, with tampered seals sent for scanning and 100% examination. Where EGM was filed it must be amended and the same steps followed. Where the vessel crossed waters, returning consignments are treated as imports and full re-import formalities, IGM filing, benefit reversal and examinations apply. Circulars Customs Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62592