Dears
From above my understanding is...
TCD not fit for my requirement since neither source nor destination are own warehouses.
Merchandise Distribution is not suitable since my clients industry is not retail.
only the option I left with is opportunistic - cross-docking 
I was going through SAP Help documentation on this option and came across few notes and need more details on this...
If packed quantities in goods receipt are relevant for the cross-docking, the product quantity of a handling unit is not distributed across different outbound deliveries, meaning the handling unit is not split. The product quantity in the handling unit must be less than or identical to the requested quantity of an outbound delivery. In addition, this process only supports homogeneous handling units, in other words, a handling unit must contain one type of product only.
In our case, products in an inbound carton may be part of different outbound deliveries but for the same ship-to partner.
In the inbound carton we may have different products I mean it could be a mixed carton. (Since we raise PO for SOs, we have this issue.)
Still can we achieve this?
Thanks
Sasidhar Gupta