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CUSTODY AND HANDLING OF GOODS

Customs - Import - Export - SEZ - By: - Mr.M. GOVINDARAJAN - Dated:- 23-5-2016 - Powers of Board Section 157 of the Customs Act, 1961 ( Act for short) gives powers to the Board to make rules regarding the goods handled in the warehouses. Licensing of public warehouse Section 57 of the Act provides that the Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, license a public warehouse wherein dutiable goods may be deposited which hav .....

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Act, 2016 with effect from 14.05.2016. The new Section 58A (1) provides that the Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, license a special warehouse wherein dutiable goods may be deposited and such warehouse shall be caused to be locked by the proper officer and no person shall enter the warehouse or remove any goods there from without the permission of the proper officer. Section 58A (2) provides that The Board may, by n .....

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58A until they are cleared for home consumption or are transferred to another warehouse or are exported or removed as otherwise provided under this Act. Section 73A(2) provides that The responsibilities of the person referred to in sub-section (1) who has custody of the warehoused goods shall be such as may be prescribed. Section 73A(3) provides that Where any warehoused goods are removed in contravention of section 71, the licensee shall be liable to pay duty, interest, fine and penalties with .....

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73A(2) of the Act the Board made the regulation viz., The Special Warehouse () Regulations, 2016 vide Notification No. 69/2016-Customs (NT), dated 14.05.2016. Appointment of warehouse keeper Both the regulations provide for the appointment of warehouse keeper. A licensee shall appoint a warehouse keeper who has experience in warehousing operations and customs procedures, to discharge functions under these regulations on his behalf. The warehouse keeper shall obtain a digital signature from auth .....

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storage of the goods in it, including- Doors, windows and other building components of sturdy construction; Facility for locking the warehouse by the bond officer; Signage that prominently indicates that the site or building is a customs bonded warehouse. Adequate personnel, equipment and space for the examination of goods by officers of customs; and A computerized system for accounting of receipt, storage, operations and removal of goods. Maintenance of records Both the regulations provide for .....

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e being in force; and keep copies of the bill of entry, transport documents, forms for transfer of goods from a warehouse, shipping bills or bills of export or any other documents evidencing the receipt of removal of goods into or from thewarehouse and copies of the bonds executed; The records and accounts shall be kept updated and accurate and preserved for a minimum period of five years from the date of removal of the goods from the warehouse and shall be made available for inspection by the b .....

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period of warehousing of goods is expiring in a particular month, the licensee shall furnish such information to the bond officer on or before the 10th day of the month immediately preceding the month of such expiry. Provisions applicable to warehouse Receipt of goods from customs station Regulation 5 of the Warehouse () Regulations, 2016 provides that upon receipt of goods at a warehouse from a customs station, the licencee shall- verify the one time lock affixed by the proper officer at the cu .....

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of entry for warehousing bearing the order referred in Section 60(1) with the quantity of goods received and retain a copy thereof; acknowledge the receipt of the goods by endorsing the transportation document presented by the carrier of the goods and retain a copy thereof; and take into record the goods received. The licensee shall cause to be delivered an acknowledgement to the proper officer referred to in Section 60(1) of the Act and to the bond officer regarding the receipt of the goods at .....

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affix a one-time-lock to the means of transport; endorse the number of one-time-lock on the Form for transfer of goods from a warehouse and retain a copy thereof; endorse the number of the one-time-lock on the transport document and retain a copy thereof; take into record the removal of the goods; and cause to be delivered, copies of the retained documents to the bond officer. Receipt of good from another warehouse Regulation 7 provides that upon receipt of goods from another warehouse, a licens .....

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24 hours; endorse the Form for transfer of goods from a warehouse with quantity received and retain a copy thereof; acknowledge the receipt of the goods by endorsing the transportation document presented by the carrier of the goods and retain a copy thereof; take into record the goods received; and cause to be delivered, copies of the retained documents to the bond officer and to the warehouse keeper of the warehouse from where the goods have been received. Removal of warehoused goods for home c .....

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ntry; and take into record the goods removed. Removal of warehoused goods for export Regulation 9 provides that a licensee shall not remove or cause to be removed any warehoused goods for export except by an order made by the proper officer under Section 69. Upon the bond officer permitting the removal of the goods from the warehouse, the licensee shall, in the presence of the bond officer, cause the goods to be loaded onto the means of transport and affix a one-time-lock to the means of transpo .....

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f three months from 14.05.2016. Provisions relating to special warehouse Control over warehouse Regulation 5 of the Special Warehouse () Rules, 2016 provides that the bond officer shall cause the warehouse to be locked and no person shall enter the warehouse or deposit or remove any goods there from, except in his presence. Receipt of goods Regulation 6 provides that a licensee shall not receive any goods or permit unloading of any goods at the warehouse except in the presence of the bond office .....

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