TaxTMI 
TaxTMI 
Handling of export cargo returned to Indian ports due to closure of the Strait of Hormuz - Section 143AA of the Customs Act, 1962
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.... Subj: Handling of export cargo returned to Indian ports due to closure of the Strait of Hormuz - Section 143AA of the Customs Act, 1962- reg. **** Attention of all Importers, Exporters, Customs Brokers, Shipping Lines, Vessel Operators, Freight Forwarders and other stakeholders is invited to Circular No. 09/2026-Customs dated 08.03.2026 issued by CBIC on the above subject. 2. Representat....
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....ian ports due to the closure of the Strait of Hormuz or similar disruptions. 4. In all such cases, the vessel shall be permitted to berth only at the same Indian port from which it had departed, except in cases of transhipment. The procedures to be followed in different situations are reproduced below: (a) Cargo loaded on vessel and vessel is within Indian territorial waters and EGM or....
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.... 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 SDM filed OR vessel is beyond ....
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....ipping 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 Systems to cancel such Shipping Bills post EGM in the ICES system, wherever applicable. The en....