CBEC clarifies that in case of removal of goods from customs station for deposit into a warehouse, container / means of transport (closed trucks) should be affixed with a one-time lock (serially numbered bottle seal) by proper officer at the customs station; Further, the number alongwith date / time of affixation should invariably be endorsed on bill of entry and transport document; Commissionerates to immediately make arrangements for procuring serially numbered one-time locks 


Circular No.17 / 2016-Cus dated May 14, 2016

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