https://www.taxtmi.com/circulars?id=70065 Procedure is prescribed for handling export cargo containers containing Less than Container Load (LCL) consignments that were offloaded at foreign ports and returned to India because of disruption in maritime routes caused by closure of the Strait of Hormuz. Returned containers are to be moved to a Container Freight Station, subjected to seal and manifest verification, and, where the seal is intact, de-stuffed under Customs supervision before processing for Shipping Bill and LEO cancellation, recovery of export incentives already disbursed, and grant of Back to Town permission. Tampered seals require 100% examination and re-import procedure. en-us Tue, 12 May 2026 00:00:00 +0530 Fri, 15 May 2026 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70065 Procedure is prescribed for handling export cargo containers containing Less than Container Load (LCL) consignments that were offloaded at foreign ports and returned to India because of disruption in maritime routes caused by closure of the Strait of Hormuz. Returned containers are to be moved to a Container Freight Station, subjected to seal and manifest verification, and, where the seal is intact, de-stuffed under Customs supervision before processing for Shipping Bill and LEO cancellation, recovery of export incentives already disbursed, and grant of Back to Town permission. Tampered seals require 100% examination and re-import procedure. Circulars Customs Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70065