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    <title>Procedure for handling of export cargo for which EGM/SDM has been filed returning to Nhava Sheva/Jawaharlal Nehru Port in the wake of closure of the Strait of Hormuz due to geopolitical situations in the Middle East</title>
    <link>https://www.taxtmi.com/circulars?id=69493</link>
    <description>Procedure prescribes conditional Brought To Terminal (BTT) NOC from the AC/DC of the CPP/CFS that granted LEO, contingent on documentary proof of return/suspension of export incentives and taxes (drawback, RoDTEP/RoSCTL, IGST or LUT intimation). Superintendent/PG Tech issues movement orders to terminals, gate officers verify seal intactness and permit release or direct preventive escort and 100% examination for tampered seals. AC/DC will cancel LEO and Shipping Bill (currently manually) when DG Systems enables post EGM cancellation, after which conditional BTT is finalised.</description>
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    <pubDate>Mon, 16 Mar 2026 00:00:00 +0530</pubDate>
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      <title>Procedure for handling of export cargo for which EGM/SDM has been filed returning to Nhava Sheva/Jawaharlal Nehru Port in the wake of closure of the Strait of Hormuz due to geopolitical situations in the Middle East</title>
      <link>https://www.taxtmi.com/circulars?id=69493</link>
      <description>Procedure prescribes conditional Brought To Terminal (BTT) NOC from the AC/DC of the CPP/CFS that granted LEO, contingent on documentary proof of return/suspension of export incentives and taxes (drawback, RoDTEP/RoSCTL, IGST or LUT intimation). Superintendent/PG Tech issues movement orders to terminals, gate officers verify seal intactness and permit release or direct preventive escort and 100% examination for tampered seals. AC/DC will cancel LEO and Shipping Bill (currently manually) when DG Systems enables post EGM cancellation, after which conditional BTT is finalised.</description>
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