Circular No. 257/91/96-CX dated 30/10/96
Sub: Transshipment of goods en route final destinations(s) due to
various reasons - Procedure
The transshipment of goods from one vehicle to other vehicle(s) en route the
destination(s) can be of two categories :-
a) Where the entire quantity is transshipped from one vehicle to another vehicle, which
may be on account of-
- breakdowns
- non-availability of inter-State transport permit
b) Where the consignment originally cleared on an invoice issued under Rule 52A or rule 57G
or rule IOOD is required to be split up en route for transport by different vehicles on account of :-
- breakdown of the original vehicle and non-availability of the
substitute vehicle of the appropriate capacity.
- requirement of splitting up to the consignment and loading on vehicle other
than the vehicle on which goods were cleared from the factory.
- part consignment/package(s) misplaced during transshipment, but
recovered later on.
2. The matter has been examined by the Board.
3. It is observed that Board had issued instructions under F.No.2/6/70-CX dated
23.11.70, letter of even no dated 19.1.71. instructions under F.No.202/8/79-CX.6 dated
14.8.80 and Circular No.l33/44/95-CX dated 4th July "95 in this regard. Keeping in
view the introduction of invoice system, it has been decided to issue following
consolidated instructions :-
3.1 Regarding category (a), it has been decided that the owner of the goods or his
agent or the person in charge of the vehicle, at the material time, acting as his
agent, shall make a suitable endorsement at the back of the transporter"s copy of the
invoice issued under Rule 52A/57G/IOOD accompanying the consignment indicating the
date and time of breakdown of the vehicle and the registration number of the new
vehicle in which the consignment is re-loaded.
3.2 Regarding category (b), it has been decided that in the situation where splitting
up and transshipment on more than one vehicle of a consignment has been necessitated
on account of breakdown and non-availability of substitute vehicle of appropriate
capacity, a similar procedure as prescribed for category (a) may be followed provided
transport copy of the invoice is also countersigned by the Range Superintendent having
jurisdiction over the place of transshipment and provided further that all the
vehicles on which such consignment has been transshipped travel together as a convoy.
3,2.1 In cases of splitting up and transshipment on account of any other reason, it
has been decided that at the intermediate point where that consignment is transferred
from one vehicle to another, the relevant 52A invoice will be endorsed by the
Jurisdictional Range officer mentioning therein the new vehicle no. and such
endorsement shall be made after due verification of the goods. It is clarified that
such splitting up will be possible only if the manufacturer issues separate invoices
under Rule 52A for each lot. This procedure will also apply to a misplaced part
consignment en route during such transshipment provided the transporter"s copy of
invoice in original is presented to the Range Officer, who will verify the part
consignment/package(s) and satisfy himself that such misplaced and recovered part
consignment/package(s) is indeed part of the original consignment mentioned in the
said invoice.
4. All previous instructions of the Board on this subject shall stand withdrawn to the
extent they are contrary to the provisions of this instruction.
Sd/-
(P.K. Sinha)
Under Secretary (CX.6)
F.N0.202/3/95-CX.6
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