TMI BlogGuidelines for handling and storage of valuable goods that are seized/ confiscated by the DepartmentX X X X Extracts X X X X X X X X Extracts X X X X ..... y include valuables such as gold. In the recent past, the smuggling of high value goods, especially gold is on the rise, as evidenced by the increasing number of seizures made by Directorate General of Revenue Intelligence and the field formations. At the same time, there have been instances of loss/theft of gold and high value goods from the strong rooms/ seized goods godowns reported by the field formations. Though, there are detailed guidelines for handling and storage of seized/detained and confiscated goods, the recent cases of loss/theft of valuables raise a serious concern over the way these guidelines are implemented by the field formations. In order to prevent such loss/theft of valuables in future, the following guidelines are issued re-inforcing/ re-iterating and in continuation of the existing instructions/circulars in this regard for strict compliance by all field formations. The previous instructions/guidelines in this regard shall be deemed to be modified and revised to the extent specified in this instruction. 2. Valuables: For the purpose of these guidelines, the valuables include: i. diamonds, precious and semi-precious stones, pearls, gold/silver; ii. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ably, tamper proof paper seal/sticker may be used. 4.3. No person other than the Custodian shall enter the strong room/ valuables godown unless otherwise authorised by the Commissioner of Customs. No officer, including Custodian-in-charge of the strong room / godown, shall be allowed to open the strong room/ godown on any holiday (including Saturday/Sunday), except with a prior written permission from the Additional /Joint Commissioner concerned. The reasons for opening on holidays shall be clearly recorded by the Additional /Joint Commissioner while giving such permission. 4.4. When the valuables are stored in locker/safe, the key of the safe or the locker shall be kept securely in the personal custody of the Custodian. It should also be ensured that the access to the safe or the locker shall not be allowed by the Bank Manager except on a written authorization in an agreed form bearing the running number, signed by the Deputy/Assistant Commissioner in charge of the disposal Section of the Commissionerate. Such authorization should be issued normally in the name of the Custodian or in exceptional circumstances when the Custodian is not available, in the name of any other resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the relevant details as given in Annexure III shall be affixed on the containers (preferably tamper proof seal/stickers shall be used). The packaging and sealing shall be done in the presence of the person from whom the valuables are seized/ detained and two independent witnesses. The paper seal/sticker shall have the signatures of the person from whom the valuables are seized, the independent witnesses and the seizing officer. The names should be written completely, clearly and legibly. If tamper proof seal/stickers are not used a lac seal shall be used with a paper slip mentioning relevant details as mentioned above ( Annexure III ). 6.2. The responsibility to keep the valuables in safe custody lies with the seizing officer till the valuables are deposited with the Custodian in the strong room/valuables godown. 7. Receipt of Valuables by the Custodian: 7.1. Immediately on receipt of the seized goods and the duplicate and triplicate copies of the inventory, the Custodian shall satisfy himself that the packages have been properly sealed, seals are intact and the inventory has been prepared in a proper manner indicating all the details required with regards to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner, in charge of Disposal Section, for appropriate action. Where the goods are involved in court proceedings, it will be necessary to bring the matter to the notice of the court and for getting necessary order from the court for the further course of action. All packages pending for more than five years should compulsorily be inspected for deterioration of packages/ seals and the same may be brought to the knowledge of the Deputy/Assistant Commissioner Disposal for appropriate action. 8.4. The Custodian shall be responsible for maintaining the Stock Registers in the proper manner; proper custody of Registers for handing over; and Taking over charge and Inventories and for submitting the monthly return of goods ripe for disposal. 9. Movement of Valuables: 9.1. In case of seized/ confiscated valuables to be taken out for producing before court or for any other purposes as the situation may warrant, written order must be issued by Deputy / Assistant Commissioner in charge of strong room/ valuables godown. Such order shall specify, among other things, the following: the name of officer/Custodian who shall carry the valuables out of the strong room/valuables godown, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery and Indian and foreign currency are covered under Notification No.31/86-Cus dated 05.02.86, as amended, issued under Section 110 (1A) of the Customs Act, 1962. Proper record including entry in valuables register must be kept on such occasions when the action under Section 110 (1B) of customs Act 1962 is initiated. 12.2. In case of seized currency or bearer negotiable instruments as the case may be, Action under Section 110 (1B) of Customs Act 1962 shall be initiated immediately after seizure and a proper record including entry in valuables register must be kept. Thereafter, it shall be immediately deposited with the bank in the Government Account. In this regard the Superintendent in charge of strong room/valuables godown shall obtain a certificate from the bank regarding such deposit specifying denominations of currency and the exchange rate prevailing on the date of deposit. 12.3. At the time of disposal, valuables shall be taken up for disposal by the Inventorisation Committee so authorised by the Additional/Joint Commissioner. All The proceedings of opening and inventorisation shall be done under videography and the soft copy shall be kept in the safe cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ANNEXURE-II Inventory of goods detained/seized 1. Owner of the goods/ Passenger: a. Name: .. b. Father s/Spouse s Name: c. Occupation: . d. Address: i. Door Number: . ii. Building/Premise: iii. Street: .. iv. Locality: .. v. City/District: vi. Pin Code: . vii. Proof Address: Passport Number/Other: . 2. Seizing/Detaining Officer: a. Name: .. b. Designation: 3. Place of seizure/detention: i. Door Number: . ii. Building/Premise: iii. Street: .. iv. Locality: .. v. City/District: vi. Pin Code: . vii. Proof Address: Passport Number/Other: .. 4. Date of Seizure (DD/MM/YYYY): 5. Seizing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date Annexure - IV Format of Valuables Register 1 2 3 4 5 6 7 8 9 10 11 12 Sr. No Date of receipt Case file No. Deposited by: Name and designation of Officer Name Address of the Owner No. of packages Whether accompanied by inventory (in prescribed format) Description of goods Quantity as given in the Inventory Condition of sealing Estimated Value: Duty: Date of preparation of inventory 13 14 15 16 17 18 19 20 21 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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