Movement of Goods through ICDs, Customs Stations, Dry Ports, SEZs and Ultimate Import-Export Gateways under the Customs Law Framework of India A Comprehensive Legal and Procedural Analysis https://www.taxtmi.com/article/detailed?id=15987 The document explains that under the Customs Act, 1962 and subsidiary regulations goods may move between gateway ports and inland customs facilities by transit, transhipment and warehousing without immediate duty payment, subject to manifesting, filing of Bills of Entry and Shipping Bills, execution of bonds or guarantees, customs sealing and supervised transport, arrival reporting, and EDI enabled risk based assessment; SEZ movements attract special deemed export/import treatment and all movements remain subject to examination, seizure, confiscation and penalty provisions while interacting with GST, FEMA and foreign trade authorisations. en-us Mon, 09 Mar 2026 07:54:36 +0530 Mon, 09 Mar 2026 07:54:36 +0530 TaxTMI RSS Generator Movement of Goods through ICDs, Customs Stations, Dry Ports, SEZs and Ultimate Import-Export Gateways under the Customs Law Framework of India A Comprehensive Legal and Procedural Analysis https://www.taxtmi.com/article/detailed?id=15987 The document explains that under the Customs Act, 1962 and subsidiary regulations goods may move between gateway ports and inland customs facilities by transit, transhipment and warehousing without immediate duty payment, subject to manifesting, filing of Bills of Entry and Shipping Bills, execution of bonds or guarantees, customs sealing and supervised transport, arrival reporting, and EDI enabled risk based assessment; SEZ movements attract special deemed export/import treatment and all movements remain subject to examination, seizure, confiscation and penalty provisions while interacting with GST, FEMA and foreign trade authorisations. Articles Customs - Import - Export - SEZ Mon, 09 Mar 2026 07:54:36 +0530 https://www.taxtmi.com/article/detailed?id=15987