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 Principal Commissioners/Commissioners of CGST & Customs Subject: Return of export cargo from international waters due to closure of the Strait of Hormuz - Section 143AA of the Customs Act, 1962- reg. Madam/Sir, Kind reference is invited to Circular No. 12/2026-Customs dated 17.03.2026, Circular No. 15/2026-Customs dated 27.03.2026 and subsequent Circular No. 25/2026-Customs dated 14.05.2026 issued under Section 143AA of the Customs Act, 1962 with regards to the ongoing West Asia crisis. 2. Representation has been received from the trade and industry highlighting that the operational challenges arising from disruption of maritime routes and uncertainties in the Gulf region continue to persist, necessitating continuation of th....

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....ble bond or undertaking, testing of the cargo and ensuring that the cargo remains under Customs control at all times and is not cleared for home consumption or diverted into the Domestic Tariff Area. (iii) Solid/Dry Bulk Cargo shall be governed by the same operational framework applicable to Break Bulk Cargo, particularly with regard to weighment, quantity verification and safeguards against diversion. (iv) Repacking of bulk cargo, wherever operationally necessary, may be permitted within the Customs area on a case-to-case basis under Customs supervision, subject to maintenance of proper accounts and compliance with all applicable statutory provisions. 5.1 The procedure prescribed in the Board Circulars No. 14/2007-Cus ....