Question24:

Whether e-seal used by the supplier of goods meant for export can be termed as a  “Customs Seal” as per notification 12/2018-Central Tax. with reference to e-way bill or otherwise?

Answer

Your question is not clear  We understood the question as follows:

If E-seal is used it is equivalent to customs seal and movement of goods under customs seal is exempt from E-way Bill. Accordingly goods under e-seal are also exempted or not? 
Answer

The e-seal used by the exporter is for the purpose that the goods need not to be sealed again at the port. But it does not mean that it is sealed by the customs and there is no need of E-Way Bill. (Reply dt. 20/4/2018)