Circular No. 21/2026- Customs dated 15.04.2026
CBIC issued Circular no. 21/2026-Customs dated 15.04.2026 regarding Procedure to handle export cargo containers off loaded at foreign ports and subsequently returned to India, in view of disruption in maritime routes due to closure of the Strait of Hormuz- Section 143AA of the Customs Act, 1962
