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Guidelines for handling and storage of valuable goods that are seized/ confiscated by the Department

Customs - F. No. 394/97/2015-Cus (AS) - Dated:- 1-12-2015 - INSTRUCTION F. No. 394/97/2015-Cus (AS) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Anti-Smuggling Unit) New Delhi, dated 1st December, 2015 To All Principal Chief/Chief Commissioners of Customs All Principal Chief/Chief Commissioners of Customs (Preventive) All Principal Chief/Chief Commissioners of Customs & Central Excise All Principal Chief/Chief Commissioners of Central E .....

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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 .....

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s include: i. diamonds, precious and semi-precious stones, pearls, gold/silver; ii. articles including jewellery made of or containing these valuables mentioned at (i) above; iii. high value watches; iv. currency including foreign currency; and v. such other articles of small bulk and high value as Commissioner of Customs may by special or general order specify as valuables. 3. Custodian 3.1. Only experienced officers whose integrity is absolutely beyond doubt, should be posted as incharge of th .....

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xure-I. 4. Storage Place/Strong Rooms: 4.1. Valuables should be kept in a strong room or in a locker in a nationalized bank, obtained exclusively for the purpose. The packages shall be stored systematically, serial-wise and year-wise to facilitate easy check and location. 4.2. When the valuables are stored in a strong room, following measures must be taken strictly: i. The strong rooms storing valuables should have a double lock system, ii. The two keys for operating the strong room should be en .....

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Supervisory officer. The name and designation should be clear and legible. Preferably, tamper proof paper seal/sticker may be used. v. The locks of the strong room/ valuables godown shall be sealed when not in use. The lock shall be covered with fabric tape and sealed by lac over paper slip bearing the names, designation and signatures of the Custodian and Supervisory officer. The name and designation should be clear and legible. Preferably, tamper proof paper seal/sticker may be used. 4.3. No p .....

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ing 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 no .....

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e done by the Deputy/ Assistant Commissioner in charge of strong room / valuables godown. The daily recordings of the camera shall be taken as a backup and kept with the computer centre/systems unit. 4.6. In many cases it has been observed that by the time the case is finalized, the seized currency / bearer negotiable instruments becomes out of circulation or time barred. Therefore, in the cases of seized currency or bearer negotiable instruments, as the case may be, the genuineness may be check .....

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entory, the packages of the valuable goods shall be clearly numbered. 5.2. First copy of the inventory shall be given by the seizing officer to the person from whom the goods are seized. The goods together with the duplicate and triplicate copies of the inventory shall be forwarded, within 24 hours of the seizure/detention, to the officer posted as Custodian of the strong room/valuable. The Custodian shall acknowledge the receipt of the goods on both, the duplicate and triplicate, copies of the .....

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ntioning 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 legib .....

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ll 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 contents of the packages. The Custodian shall not accept the packages if the package is improperly sealed or the seal is not intact or if the package does not contain the details as mentioned in para 6.1 above. 7.2 If the condition of the packages, seals and the Inventory are found to be in order, the Custo .....

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/ videograph of the packages shall also be taken and preserved in the computer of the Custodian so that in the event of any tampering, it can be cross verified with the original packing. Back up copies of such photograph, videograph shall be kept at the systems unit. 8. Safe custody of valuables: 8.1. The responsibility of proper storage and custody of these goods shall be on Custodian.The Custodian shall be responsible for the physical custody of the packages with seals intact. He shall, howeve .....

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of the goods, which comes to light should not only be immediately examined personally by the concerned Commissioner, but it should also be, with the exception for petty cases, immediately reported to the Principal Accounts Officer and the Statutory Audit Officer etc. as laid down under Rule 16 of General Financial Rules. Board should also be kept informed of all such cases, on immediate basis, with a report of action initiated. 8.3. If the package show signs of tampering or damage, the Custodia .....

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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 orde .....

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sistant Commissioner in-charge of strong room / valuables godown. Whenever he is transferred, the file shall be handed over to the successor under a proper acknowledgement. 9.2. The officer/custodian who carries the goods shall verify the description, condition of the seal, other relevant details to ensure that the correct package is taken out in relation to the case file. 9.3. A movement register shall be maintained by the Custodian for this purpose in the format given in Annexure - V. Due care .....

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d stock of all packages and condition of each package lying there should be done by the committee headed by Deputy /Assistant Commissioner in charge of valuable godown and proceedings of such inspection shall be drawn and kept in the file maintained by Deputy / Assistant Commissioner in-charge of strong room/ valuables godown. 10.2. The Quarterly inspections shall be video graphed and a soft copy of such video recording shall be kept in a sealed envelope with the Systems Unit. 11. Record Keeping .....

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over charge. 12. Miscellaneous: 12.1. The Gold in all forms including bullion, ingots, coins, ornaments and crude jewellery 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 instr .....

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te 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 custody of Superintendent in charge of strong room / valuables godown. In this regard, a register for Disposal of valuable by the Department shall also be maintained as given in Annexure -VI. 12.4. The .....

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f existing laws. 12.6. All Principal Chief/ Chief Commissioners of Customs, Customs (P), Central Excise & Service Tax should pay personal attention to ensure that the guidelines/safeguards prescribed for custody, accounting, disposal of seized/confiscated goods including valuables, are enforced scrupulously in their jurisdiction, so as to avoid any instances of loss, pilferage, damage, theft, misappropriation or missing/substitution of the goods. 13. These guidelines shall be widely circulat .....

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e of Handing over Order reference Counter sign of the immediate superior officer 2. For the Supervisory officer (Gazetted Rank) S.No. Name and designation of the Officer Date of taking over Date of Handing over Order reference Counter sign of the immediate superior officer ANNEXURE-II Inventory of goods detained/seized 1. Owner of the goods/ Passenger: a. Name: …………………………………………… .....

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p;…. d. Address: i. Door Number: …………………………………………………………. ii. Building/Premise: ……………………………………………………… iii. Street: ………………………&helli .....

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lip;………… vi. Pin Code: ………………………………………………………………. vii. Proof Address: Passport Number/Other: ………………………………. 2. Seizing/Detaining Officer: a. Name: ………………………&he .....

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lip;………………………………. ii. Building/Premise: ……………………………………………………… iii. Street: ………………………………………………………………&h .....

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hellip;………………………………………. vii. Proof Address: Passport Number/Other: ……………………………….. 4. Date of Seizure (DD/MM/YYYY): 5. Seizing Unit: 6. Case file No.: 7. Witnesses (i) Witness -1 a. Name: ………………………………………&hel .....

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ellip;……. d. Address: i. Door Number: …………………………………………………………. ii. Building/Premise: ……………………………………………………… iii. Street: ……………………&h .....

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……………… vi. Pin Code: ………………………………………………………………. (i) Witness -2 a. Name: ………………………………………………………………………&he .....

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llip;…………………………………………. ii. Building/Premise: ……………………………………………………… iii. Street: ……………………………………………………& .....

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……………………………………………………. 8. Details of Seized goods Packages and its contents: 1 2 3 4 5 6 7 Sr. No Details of the Package containing goods Detailed Description of the goods Quantity (in clearly defined units without any scope for ambiguity) Country of Origin if any Total estimated market value Remarks 9. Signature of the Owner / Passenger: 10. Signature of the .....

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zure: 3. Panchnama date: 4. Contents: 5. Name and Signature of the Owner of the goods with date: 6. Name, Designation and Signature of the Seizing Officer with date: 7. Name and Signature of the Witness -1 with date 8. Name and Signature of Witness-2 with 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 p .....

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