https://www.taxtmi.com/circulars?id=70412 Procedural relaxation is prescribed for export cargo returned from international waters due to closure of the Strait of Hormuz or similar maritime disruptions, under Section 143AA of the Customs Act, 1962. Where a vessel carrying export cargo lands at an Indian port other than the original port of departure, the shipping line or authorised agent must file the Sea Arrival Manifest, containers must be verified against manifest and export documents, and tampered or unsealed containers are subject to 100% examination. On request of the exporter, customs formations are to coordinate for verification of export incentives, cancellation of the Shipping Bill and Let Export Order, and reversal or recovery of incentives already disbursed. en-us Tue, 24 Mar 2026 00:00:00 +0530 Thu, 09 Jul 2026 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70412 Procedural relaxation is prescribed for export cargo returned from international waters due to closure of the Strait of Hormuz or similar maritime disruptions, under Section 143AA of the Customs Act, 1962. Where a vessel carrying export cargo lands at an Indian port other than the original port of departure, the shipping line or authorised agent must file the Sea Arrival Manifest, containers must be verified against manifest and export documents, and tampered or unsealed containers are subject to 100% examination. On request of the exporter, customs formations are to coordinate for verification of export incentives, cancellation of the Shipping Bill and Let Export Order, and reversal or recovery of incentives already disbursed. Circulars Customs Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70412