TMI BlogProcedure for collection of duty on ship stores consumed during coastal runX X X X Extracts X X X X X X X X Extracts X X X X ..... overy of duty on ship stores Consumed by foreign going vessels during their temporary reversion into coastal run has been reviewed. 2. It has been observed that the work relating to assessment and collection of duty on ship stores consumed during temporary reversion to coastal run is not being given due attention. It has resulted in accumulation of backlog at all the ports. The Comptroller and Auditor General has also pointed out lapses in recovery of duty on ship stores in its reports. It has also been observed that the instructions contained in Board's circular dated 22.1.85 are not being followed uniformly. The duty has not been collected at the time of reversion of vessel from foreign run to coastal to foreign run the assessment a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astal run on provisional assessment basis. The steamer agent may file refund claim if any to get refund of duty at the time of reconversion from coastal to foreign run. The assessment may be finalised within 15 day of reconversion from coastal to foreign run. 4. The procedure as contained at Annexure I to this circular may be adopted for assessment and recovery of duty. 5. Customs Houses may issue suitable Public Notice and standing order incorporating the above positions. The difficulty if any in following the above procedure may be brought to the notice of the Board. Sd/- (Vijay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversion would be noted separately for HSD, furnace oil, lubricants, etc. 3. The inventory so taken as well as the PP (Personal Properties) declaration shall be signed by the Master / representative of the Steamer Agents and the Preventive Officer making the inventory as to its correctness. On copy of the inventory and declaration would be kept in the Preventive Department, another copy would be sent to the Import / Export Department and the third copy will be handed over to the Steamer Agents. 4. On receipt of this inventory, the Steamer Agents will prepare the Bill of Entry and file the same in the Department concerned within a period of 5 days. 5. On receipt of the Bill of Entry in the Customs House, the Department co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elled when the certificate, from the Custom House of the last Indian Port of call, to the effect that all the crew members have retained the baggage items/ signed off in the intermediate ports and duly cleared through Customs, is produced by the Steamer Agents. 10. If in another Indian Port the vessel on the coastal run needs any further bonded stores, then they should make a similar application in the port concerned and pay duty on such stores taken off, on the same lines as indicated above. 11. At the time of reversion to foreign run, the Master of the Vessel or the Steamer Agents should make an application to the Assistant Commissioner of Customs, Import/ Export Department alongwith a copy of the application to the Preventiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Steamer Agent could be cancelled. ANNEXURE - B (On Steamer Agent's Letter Head) We, M/s............... The local agents to the vessel ..................... now lying at the at the port of .........................................hereby undertake that the private properties of the officers/ crew onboard the said vessel now reverted to coastal trade at............, shall not cause to be landed without proper clearance from the Custom House through which the said office/ crew will get signed off during the period of coastal voyage or the baggage of the crew members re-exported when the vessel reverts to foreign voyage, which-ever is earlier. A list of officers and crew on board the vesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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