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Disposal of Unclaimed/Uncleared Cargo

Customs - CBEC s Customs Manual 2015 - 20 - Chapter 20 1. Introduction: 1.1 Imported goods are allowed to be cleared for home consumption by the Customs, if there are no restrictions or prohibitions, assessment formalities have been completed, and duty leviable has been paid. However, it is often the case that the importer files the Bill of Entry but does not clear the goods due to various reasons such as financial problems, lack of demand for the goods, etc. Such goods are called 'uncleared .....

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d to make payment of such dues, the Customs duty and other dues can be recovered by selling the unclaimed/uncleared goods. 2. Legal provisions: 2.1 As per Section 48 of the Customs Act, 1962, if any goods brought into India from a place outside India are not cleared for home consumption or warehoused or transhipped within 30 days from the date of unloading thereof at a port, such goods can be disposed of by the custodian. The Act, however, stipulates that the goods can be sold only after a notic .....

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than one year' is as follows: (i) The custodian will furnish the list of items to be considered for disposal to Customs. The list will contain complete particulars such as Bill of Lading/Airway Bill number, description of goods, weight, name of the consignee/consignor, etc. The custodian will simultaneously issue a notice to the consignee at his known address and also display the same on the custodian's notice board stating that if the goods are not cleared within 15 days they shall be s .....

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. (iii) The responsibility for disposal shall exclusively be with the custodian who shall fix a reserve price arrived at by their appointed panel of Government approved valuers (irrespective of value, if any, arrived at by the Customs Appraisers earlier), which should include an expert on the product line. (iv) The Customs will not insist on complete and detailed inventory of the contents of the consignments to be drawn in their presence. They shall, instead choose 10% consignments for which det .....

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subjected should be four, with the goods necessarily sold for the highest bid in the last auction/tender regardless of the reserve price fixed. In the event of the goods not being disposed of in the first auction, subsequent auctions/tender should be conducted in time bound manner. (vii) Guidelines issued by the Central Vigilance Commission as available at CVC website http://www.cvc.nic.in, particularly letter No.98/ORD/1, dated 18-12-2003 should be kept in view. (viii) The custodian should fix .....

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from the sale price [local taxes like Sales Tax etc, will however have to be charged/recovered extra from the buyer]. (x) For each consignment which is sold, the custodian will file a consolidated Bill of Entry, buyer-wise, for assessment of the effective rate of duty by the Customs in terms of Unclaimed Goods (Bill of Entry) Regulations, 1972. Auctioned goods will be allowed out of charge only after the duty assessed is paid by the custodian. (xi) The sale proceeds shall be shared as per the p .....

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n-one-year-prior', then the custodians can sell the same following the independent procedure for such category without reference to Customs, and adjusting the number of auctions/tenders to which the lot was already subjected to against the prescribed number of four such auctions/ tender. [Refer Circular No.50/2005-Cus, dated 1-12-2005] 4. Disposal of hazardous waste: 4.1 The disposal of hazardous waste is to be carried out in accordance with the directions dated 14-10-2003 of the Hon'ble .....

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