Page 201 - ELT_1st September 2020_Vol 373_Part 5

2020 ] QATAR AIRWAYS v. COMMISSIONER OF CUSTOMS (AIR), CHENNAI 639

tion of goods (h) value of the goods; (i) Nos. of packages; (j) weight
gross/net; and (k) details of container/palletised vehicle on which the
cargo consignment is to be carried.
(ix) After scrutiny of T.P. application the T.P. Officer will issue Cus-
toms Bottle Seal and hand it over to the Customs Officer supervis-
ing the loading of the cargo in container/truck T.P. Officer will
mention Sl. No. of Customs Bottle Seal on all copies of transship-
ment applications.
(x) On getting the transshipment permission the custodian/airlines will
shift the goods from AAI warehouse to the make-up area earmarked
for the purpose of palletisation/containerisation or shift the goods
from their warehouse into the container/truck within the premises of
the warehouse under the supervision of the Customs Officer posted
for the purpose. After loading of the goods, the Customs Officer will
seal the container/truck with Customs Bottle Seal and endorse all
T.P. copies are as : Supervised the loading of …………… No. of
packages on container/truck No. …………… destined to ………….
airport/ACC/CFS/ICD and sealed with Customs Bottle Seal No.
…………… on …………………. (date) covered by Transshipment
Permit No. ……………….
Name and Signature of Customs Officer
(xi) Original copy of T.P. application will be forwarded to the Im-
port Freight Officer (IFD) of Customs at the Inland Air-
port/ACC/CFS of destination. Duplicate copy will be re-
tained by T.P. Officer. Triplicate copy of T.P. application will
be handed over to the Airlines/custodian. The 4th copy will
remain with the Customs Officer posted in the Air-
lines/custodian warehouse and supervising the loading of
cargo. The 5th copy will be sent in sealed cover along with the
truck/container to IFD of Customs at the Airport/ACC/
CFS/ICD of destination who will retain it after verification of
cargo.
(xii) The Import Freight Officer of Customs at the inland air-
port/ACC/CFS/ICD of destination will check the Customs
Bottle Seals and description of packages as per T.P. copy. He
will tally the packages with the copies of the manifest re-
ceived and will ensure that the packages are in good condi-
tion. The safety and security of the packages is the responsi-
bility of the custodian. In case of any damage at the time of in
transit, it should be clearly indicated in all copies of manifest
and attested by custodian. The IFO at the airport/ACC/CFS/
ICD of destination after receiving the cargo shall give a suita-
ble endorsement on the original T.P. copy. Checked Customs
Bottle Seal and packages as per T.P. application No. …………
dated ………….. arrived on Container/Truck No. …………
on ……………… (date).
Name and Signature of IFO Customs
The IFO will retain the T.P. copy sent with the truck for rec-
ord.

EXCISE LAW TIMES  1st September 2020  201