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For facilitation of the trade and the Exporters, it has been decided to allow Transhipment of Export Cargo by Air from the Air Cargo Complex, Kolkata to other Air Cargo Complexes. The procedure for this purpose would be the following as provided in CBEC Circular No. 6/2007 dated 22.01.2007

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..... lexes. The procedure for this purpose would be the following as provided in CBEC Circular No. 6/2007 dated 22.01.2007. 2. The Airlines or their duly approved agents, the Airport Authority of India or the custodian at the destination may approach the undersigned for their appointment as the TP Custodian for TP cargo from ACC to the destination. The appointment will be valid for one year from the date of issue and may be renewed every three years. 3. The transhipment of export cargo will be governed by the provisions of Chapter VII of the Customs Act, 1962 and the Goods Imported (Conditions of Transhipment) Regulation 1995. 4. The cargo to be transhipped should be manifested for the destination. 5. The TP custodian would execute a .....

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..... as indicated in HAWB. Cargo Transfer Manifest (CTM) prepared by the carrier/console agent, as the case may be, shall itself be treated as application for transhipment. Separate CTMs may be prepared destination-wise. Such transhipment should be approved by the Proper Officer. (iii) The cargo mentioned in the CTM needs to be escorted by the Preventive Officer from the warehouse of the custodian to the warehouse of receiving Airlines which acknowledges the same. The concerned Airlines/Custodian warehouse should have double locking arrangement, one key of which will be with the Airlines/ Custodian and the other with Customs, for storage of transhipment cargo. No physical examination needs to be conducted, except on specific intelligence, fo .....

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..... of cargo need to be verified. Such cargo may be exported with other export cargo. 8.3. Export of cargo tendered at one Customs Airport for export to another Customs Airport: (i) Shipping Bill shall be filed at the originating Customs station and Let Export Order should be given by the Customs at the same station. Five copies of Transhipment Permit (TP) should be prepared by the Airlines/ Carrier and approved by the proper officer. TP/CTM should be sent along with the cargo and Transhipment Bond shall be debited for the value of cargo. (ii) On arrival at the Gateway Airport, the cargo should be taken to the warehouse of the domestic Airlines/Custodian in a clearly identified area. The warehouse should have double locking arrangem .....

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..... Custodian and the other with Customs, for storage of transhipment cargo. The loading of such cargo again would be under the supervision of Customs Officer. (viii) The salient features would be: The Shipping Bills would be passed at this Airport (ACC) and the same are not required to be passed again at Gateway Airports. There would be no further examination of the goods if the seals are found intact. The drawback would continue to be sanctioned after the 'Let Export Order' is given on the shipping bill. Original GR Form would be retained at this Airport (ACC) and would be forwarded to respective branch of RBI only. The export for all statistical purpose would be taken from this Airport (ACC) and it would be in .....

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