TaxTMI 
TaxTMI 
Return of export cargo from international waters due to closure of the Strait of Hormuz – Section 143AA of the Customs Act, 1962
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....all No 14049, Kartavya Bhavan, New Delhi, dated the 08th March, 2026 To, All Principal Chief Commissioner/ Chief Commissioner of Customs/ Customs (Preventive) / Customs and Central Tax All Principal Director General/ Director General under CBIC Subject: Return of export cargo from international waters due to closure of the Strait of Hormuz - Section 143AA of the Customs Act, 1962....
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....h cargo, where export cargo is brought back to Indian ports due to the closure of the Strait of Hormuz or similar disruptions. In all such cases the vessel shall be permitted to berth only at the same India port from which it was departed except in case of transhipment. The procedures to be followed in different situations are prescribed as below: (a) Cargo loaded on vessel and vessel is within....
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.....If the seal is found tampered or not intact, the container shall be subjected to 100% examination. (iv) The proper officer shall ensure that the Shipping Bills and Let Export Order is cancelled. (v) Where requested by the exporter, Back to Town facility may be permitted by the proper officer. (b) Cargo loaded on vessel and vessel is within Indian territorial waters and EGM or....
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....rified with the corresponding Shipping Bills. During such verification, the integrity of container seals shall also be checked and matched with seal details declared in the Shipping Bills. If the seal is found tampered or not intact, the container shall be subjected to 100% examination. (iv) A new option will be provided by DG System to cancel such Shipping Bills post EGM in ICES system, ....