https://www.taxtmi.com/circulars?id=69652 Procedure is prescribed for export cargo containers originating from India that are off-loaded at intermediate foreign ports and subsequently returned to Indian ports because of disruption in maritime routes. The measure requires SAM filing, verification of container and seal particulars against shipping documents, conditional relaxation from Bill of Entry filing where seal integrity is intact, cancellation of Shipping Bills and LEO through the prescribed EDI module, and compliance with back-to-town procedures. Tampered or non-intact seals trigger 100% examination and re-import procedures, with recovery of export incentives where already disbursed. en-us Wed, 15 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69652 Procedure is prescribed for export cargo containers originating from India that are off-loaded at intermediate foreign ports and subsequently returned to Indian ports because of disruption in maritime routes. The measure requires SAM filing, verification of container and seal particulars against shipping documents, conditional relaxation from Bill of Entry filing where seal integrity is intact, cancellation of Shipping Bills and LEO through the prescribed EDI module, and compliance with back-to-town procedures. Tampered or non-intact seals trigger 100% examination and re-import procedures, with recovery of export incentives where already disbursed. Circulars Customs Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69652