Large Tax payers have been provided with the facility to self seal the export cargo and this facility is only recommendatory and not mandatory, The LTU‘s can also avail the services of departmental officers (Central Excise or Customs) for sealing their export cargo. The unit availing the services of departmental officer for sealing has to apply for the same to LTU and who will in turn request the Jurisdictional Commissionerate to provide the staff for sealing. The processing of accepting the proof of export shall be carried out in LTU. If the manufacturer finds any difficulty in following the present export procedure, the Chief Commissioner, LTU shall prescribe a modified procedure for facilitating smooth processing of export documents. However the export consignment shall not be held for non compliance of any procedural formalities.
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