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  • Rajesh Audithyan

#Customs Law Quick Bites-14

An importer in overseas sells the Indian Origin cargo to third Country and tells freight forwarder to issue Switch BL .Also instructs that shipper should not know the actual destination. For example, POD as per Shipping Bill is Colombo but container is loaded on Malaysia sailing vessel. Is hiding actual POD in Shipping bill is right in the eye of Indian Customs Law?


No. Even though overseas importer wants to Switch BL and wants to hide actual POD from shipper, Shipping bill should contain actual POD and EGM also should be filed with correct POD. Otherwise Shipping line also will be responsible for the crime if any, in the said shipment.


M/S. CHAKIAT SHIPPING SERVICES PVT. LTD., M/S. CARAVEL SHIPPING SERVICES PVT. LTD., SHRI V.S. KRISHNAN, M/S. NYK LINE (INDIA) LTD., M/S. BENGAL TIGER LINE (INDIA) PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS (EXPORTS) , CHENNAI, CESTAT CHENNAI, decided on 16.06.2015


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