https://www.taxtmi.com/article/detailed?id=16048 The Back to Town (BTT) mechanism governs returned export cargo: exporters must apply to the Assistant/Deputy Commissioner with documentary proof of repayment or suspension of export incentives and IGST treatment. Conditional BTT permission triggers electronic movement orders; seal integrity determines direct release or diversion to CFS for escort, 100% examination, and resealing. LCL consignments must be routed to originating CFS; inter-station movements require NOC from the originating Customs station or a BTT NOC from JNCH, and final cancellation of LEO and Shipping Bills is handled manually until system enablement. en-us Fri, 20 Mar 2026 08:36:16 +0530 Fri, 20 Mar 2026 08:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16048 The Back to Town (BTT) mechanism governs returned export cargo: exporters must apply to the Assistant/Deputy Commissioner with documentary proof of repayment or suspension of export incentives and IGST treatment. Conditional BTT permission triggers electronic movement orders; seal integrity determines direct release or diversion to CFS for escort, 100% examination, and resealing. LCL consignments must be routed to originating CFS; inter-station movements require NOC from the originating Customs station or a BTT NOC from JNCH, and final cancellation of LEO and Shipping Bills is handled manually until system enablement. Articles Customs - Import - Export - SEZ Fri, 20 Mar 2026 08:36:16 +0530 https://www.taxtmi.com/article/detailed?id=16048