TMI BlogCUSTOMS PROCEDURES FOR OPERATION OF DUTY FREE SHOP AT VISAKHAPATNAM PORT TRUST, VISAKHAPATNAMX X X X Extracts X X X X X X X X Extracts X X X X ..... r a suitable amount, (as required by sub Sec. (2) of Sec. 59 of Customs Act 1962) which will be registered in the usual manner in the Bond Department of the Custom House.1.3 The licensee has to pay the cost recovery charges/MOT charges, as decided by the Commissioner, for the services of the Customs officer (s) posted at the MBWH/DFS. 1.4 The following classes of goods shall be received in the Main Bonded warehouse (MBWH) of the DFS. All receipts shall be effected only under the Customs Supervision. (a) Goods imported by Sea or Air for being directly warehoused in the (MBWH) of the DFS. (b) Imported non-duty paid goods already deposited in a Customs Bonded Warehouse (CBWH), transferred in bond to the MBWH of the DES; 2. RECEIPT OF GOOPS: 2.1 As stipulated u/s 59(1) (2) of the Customs Act 1962 and in the Circular No 99/95 dt. 20.09.95 issued by the Central Board of Excise and Customs, the Licensee shall, for the goods imported by Sea or Air, file an into-Bond Bill of Entry indicating the General Bond Number allotted to the Licensee in the Custom House or Air Cargo complex, as the case may be, get the same duly assessed to duty in the usual manner and get the Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mental Officers by post/dak (tapal), as the case may be, to the Assistant Commissioner, in charge of the DFS. 3. STORAGE PROCEDURE: 3.1 Upon arrival of the goods at the Main Bonded Warehouse the Bond Officer in charge of the Bonded Warehouse shall receive the same in the presence of the licensee or his authorized representative and allow bonding of the goods inside the Main Bonded Warehouse. The Bond Officer shall check, examine and inventorise in detail the packages received with reference to the details on the relevant copy of the duplicate bill of entry or triplicate copy of the application form/transfer bond mentioned in paras 2.2 and 2.3 above, as the case may be, acknowledge receipt thereon, indicate that the goods have been warehoused/re-warehoused in all the relevant documents and make entries in the relevant Registers. He shall return the necessary documents to the concerned Departments by registered post or through Dak (Tapal) for further action at their respective end and other copies shall be retained in the MBWH for record. In cases where the duplicate copies of the documents are received by post, the triplicate copies presented by the licensee shall be compare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd storage of the goods by DFS shall be as prescribed at Para 3.2 above. 3.4 On sale of the goods covered by the transfer application (Annexure-III), the details of the sales made, which shall include Date of sale, the name of the Vessel, Name of sign-off crew/passenger, passport No., description of the goods, quantity sold and sale proceeds will be entered in the DFS Bond register and also on the triplicate copy of the transfer application and the same shall be certified by the Bond Officer in charge of DFS after physical verification of the stocks correlating the same with the Bond registers and the sale registers maintained in the DFS. The triplicate copy of the transfer application along with the triplicate copy of the sale vouchers, shall be returned to the officer-in-charge of the main Bonded Warehouse who in turn will verify the quantity, price particulars etc., and after entering the particulars the Bond register maintained at MBWH he duplicate triplicate copies along with the bond register will be forwarded to t e Superintendent (Bonds) for making endorsement and linking e documents to the general bond and the Bill of entry or the transfer Bond concerned. After all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has not been proved to have been sold in the manner prescribed or re-exported with the permission of the Proper officer of Customs, as the case may be, shall be recovered from the licensee and further necessary action shall be taken in accordance with the provisions of the law. On completion of the disposal of the entire goods satisfactorily in the manner detailed above and on clearance from audit, the warehousing bond sub entry shall be cancelled and full credit of the duty payable shall be accorded in general bond under intimation to the licensee. 3.5 The Main Bonded warehouse shall have the double locking facility, one Key will be with the Bond officer and the other with the licensee. The working hours of the DFS shall be 10AM to 6PM. The licencee shall pay in addition to the cost recovery charges if any, the MOT/Service charges for the services rendered by the customs officers beyond the prescribed working hours/Sundays/holidays/and beyond the customs area on working days. The receipt, disposal, etc. of the goods in the Main Bonded Warehouse and in the duty free shop shall also be recorded in the computer of the licensee which shall be available for inspection by Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Boards may be placed at prominent locations near the Duty free shop for information/compliance of all concerned. Individuals who try to divert/smuggle the goods purchased from the DFS shall be held responsible for contravening the provisions of the Act and the goods so seized, shall be dealt with as per the provisions of the Customs Act, 1962 by the Customs department. 4.3 The Master/Person in charge of the foreign going Vessel shall' place the order/indent for the entire quantity of the bonded goods required, duly certifying the foreign going status of Vessel. The representative of the DFS shall approach the Superintendent of Customs (Docks) who in turn will certify the foreign going status of the vessel on the indent. The representative of the DFS shall approach the Bond Officer in charge of DFS with the indent for supply the bonded goods to the vessel. The Bond officer shall reconfirm foreign going status of the vessel before effecting the supply and escort the bonded goods from DFS to the vessel at intervals and shall be delivered on Board in the presence of the representative of the DFS and kept in the bonded locker under seal. The details of the supply to the vessel sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . PONNUSAMY) COMMISSIONER ANNEXURE-I BONDED WAREHOUSE DUTY FREE SHOP, VISAKHAPATNAM PORT TRUST, VISAKHAPATNAM Register No.________________________ Bond Register Page No. _________________ Description ________________________________________________ Warehouse B/E Transfer Bond No. ________________________________________________ No. of Cases/CTNs ________________________________________________ Date of Bonding ____________________________________ Bond No. Date ____________________________________ Valid till ____________________________________ Date Quantity Warehoused Released Note No. Quantity issued Balance Bond officer signature Bond's Official Si nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H Part B: 10) Date of receipt in DFS and enter into 11) Whether goods received in good condition in the DFS 12) L.F. No. of stock register in DFS: 13) Remarks, if any Signature of Authorized Representative of DFS Bond Officer Superintendent (B) ANNEXURE-IV BONDED WAREHOUSE DUTY FREE SHOP, VISAKHAPATNAM PORT TRUST, VISAKHAPATNAM CASH MEMO SL. NO. _________ Dated : _________ NAME IN CAPITALS __________________________________ NATIONALITY ________________________________ PASSPORT NO._____________________ VESSEL:___________ Rotation No. of Vessel. ______________ TRAVELLER S CHEQUE NO. ______________________________ ADDRESS S PF T.C. HOLDER __________________________________ QUANTITY PARTICULARS EURO USD OTHER CURRENCIES TOTAL Amount in figures: Sales Assistant Signature of Customer Signature of Bond Officer i/c DFS ANNEXURE-V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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