The Bill of Lading is also a document of title — an original B/L must be surrendered to the carrier to take delivery of goods. Customs requires evidence that the consignee has a legitimate right to claim the goods, which is why the original B/L or a telex release/express release confirmation is required for clearance. A Claused B/L (noting damage or shortage) versus a Clean B/L also has implications for the declared condition of goods and insurance claims. CBLE tests these distinctions with reference to customs clearance requirements and valuation.

Critically. India's customs valuation basis under Section 14 is CIF — cost plus insurance plus freight to the Indian port of importation. If the commercial invoice is on CIF terms, the declared value is the assessable value directly. If it is on FOB terms, freight and insurance must be added to arrive at the CIF basis. If it is on EXW terms, freight, insurance, and other charges from the seller's works to the Indian port must all be added. The Incoterm on the commercial invoice determines what adjustments the customs officer must make under CVR 2007 Rule 10 — and CBLE tests this adjustment calculation for different Incoterms.

The MBL is issued by the ocean carrier covering the entire consolidated container, addressed to the consolidator (NVOCC). The HBL is issued by the consolidator to each individual shipper for their portion of the cargo. For IGM purposes, the ocean carrier files the manifest against the MBL and the consolidator files a Sub-IGM (House Manifest) covering the individual HBLs.

Two key changes: DAT (Delivered at Terminal) was renamed DPU (Delivered at Place Unloaded) to clarify that delivery can occur at any named place, not just a terminal. FCA (Free Carrier) was updated to allow the buyer to instruct their carrier to issue an on-board Bill of Lading to the seller — addressing the LC payment problem under FCA where banks required an on-board B/L that was previously unavailable under FCA terms.