Return of export cargo procedures under Section 143AA allow BTT and transhipment after customs verification and cancellation actions.

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....Prescribes procedures under Section 143AA for managing export cargo returned to Indian ports due to closure of the Strait of Hormuz or similar disruptions. Where a vessel lands at a port different from original export, carriers must file Sea Arrival Manifest, customs must verify containers and seal integrity, and permit 100% examination if seals are tampered. Port formations must coordinate to cancel Shipping Bills and LEOs in the ICES system and enable Back to Town (BTT) subject to documentary checks. International transshipment of LCL cargo is permitted at notified ports and may be extended; liquid/break bulk may be temporarily stored under customs supervision in bonded facilities.....