CBIC issues circular to regulate movement of goods to and from India through a foreign territory

The Central Board of Indirect Taxes and Customs has issued a circular to regulate the movement of goods to and from India through a foreign territory. The circular includes specific procedures for different ways of movement of goods – India to India movement as per the agreement for the use of the Chattogram and Mongla ports of Bangladesh, India to India movement under the Protocol on Inland Water Transit and Trade, and movement from one part of India to another through a land route which lies partly in a foreign territory.