https://www.taxtmi.com/circulars?id=69360 Establishes procedures for granting Back to Town (BTT) under Section 143AA for export cargo affected by maritime route disruption: exporters or authorised brokers may request BTT across defined scenarios; proper officers must verify shipping bill, container and seal particulars; intact seals matching records allow BTT without examination unless intelligence or risk parameters require inspection; tampered or mismatched seals require 100% examination. Let Export Orders and Shipping Bills are to be cancelled in ICES by the proper officer, with post-EGM cancellations handled when DG Systems enables the facility and manual records maintained until then. en-us Tue, 10 Mar 2026 00:00:00 +0530 Thu, 12 Mar 2026 10:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69360 Establishes procedures for granting Back to Town (BTT) under Section 143AA for export cargo affected by maritime route disruption: exporters or authorised brokers may request BTT across defined scenarios; proper officers must verify shipping bill, container and seal particulars; intact seals matching records allow BTT without examination unless intelligence or risk parameters require inspection; tampered or mismatched seals require 100% examination. Let Export Orders and Shipping Bills are to be cancelled in ICES by the proper officer, with post-EGM cancellations handled when DG Systems enables the facility and manual records maintained until then. Circulars Customs Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69360