https://www.taxtmi.com/circulars?id=69665 Procedure is prescribed for handling export cargo containers that are offloaded at foreign ports and subsequently returned to Indian ports because of disruption in maritime routes arising from closure of the Strait of Hormuz or similar disruptions. Shipping line or authorised representative must file SAM where vessel, consignor-consignee, and Bill of Lading particulars change due to discharge and return of the cargo, and container particulars and seal integrity must be verified against Shipping Bills and related documents. Containers may be offloaded without filing a Bill of Entry only if the seal is intact and verified; otherwise, 100% examination and the existing re-import procedure apply. en-us Thu, 16 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69665 Procedure is prescribed for handling export cargo containers that are offloaded at foreign ports and subsequently returned to Indian ports because of disruption in maritime routes arising from closure of the Strait of Hormuz or similar disruptions. Shipping line or authorised representative must file SAM where vessel, consignor-consignee, and Bill of Lading particulars change due to discharge and return of the cargo, and container particulars and seal integrity must be verified against Shipping Bills and related documents. Containers may be offloaded without filing a Bill of Entry only if the seal is intact and verified; otherwise, 100% examination and the existing re-import procedure apply. Circulars Customs Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69665