TMI BlogProcedure in respect of discharge and clearance of Liquid Cargo in Bulk for Home Consumption/Warehousing in bonded warehouse for the purpose of determining duty liability-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... perative to review the existing procedure of discharge, transportation, storage and clearance of all types of imported Liquid Cargo in Bulk. The said Circular has been issued by the Board to give effect to the Judgement of the Hon ble Supreme Court in the case of Mangalore Refinery and Petrochemicals Limited vs, Commissioner of Customs, Mangalore dated 02.09.2015 [2015 (323) E.L.T. 423 (S/C.)]. 2. In the light of the said judgement, the Board has reviewed the Circular No. 96/2002Customs dated 27.12.2002 Circular No. 06/2006 dated 12.01.2006 and it has been decided to rescind both these Circulars. 3. In case of all liquid cargo imports discharged through pipelines, whether for home consumption or for warehousing, the shore tank recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aster/Chief Officer of the Vessel, Representatives of the Consignees and Customs Officer. 8. In case of difference between the Manifested quantity and the discharge port ullage survey report quantity, such difference shall be considered as short landed quantity for which the Person in-charge of the conveyance should be held responsible under provisions of Section 116 of the Customs Act, 1962. 9. Once the entire quantity has been received in the shore situated tanks, an out turn report for the received quantity should be prepared and signed by the surveyors of the tank owners, importers and the same should be countersigned by the Bond Officer of Customs posted at the said Bond. Ideally, the goods covered by Warehouse Bill of Entry shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned shore tank. In case of an advance/prior Bill of Entry covering the liquid cargo in bulk, the same shall be assessed to duty for the quantity as declared in the manifest/Bill of Lading by the concerned Assessing Group in usual manner. On the B/E, the dealing Appraiser will give the following examination order:- A. Before allowing discharge, please inspect and verify whether the person-in-charge of the vessel or his agent has produced the ullage survey report prepared at the Port of Loading and certified by an Independent Surveyor. If so, please state the quantity mentioned in the ullage survey report. B. Please inspect the cargo. Before allowing discharge, please inspect and certify the ullage survey report prepared at this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn quantity so that the present system of filing manual Bill of Entry for excess quantity can be done away with. 14. In case, short quantity is received at shore tank and a warehouse Bill of Entry has been filed for the manifested quantity, the last Ex-bond Bill of Entry will be filed adjusting the less quantity reported by the shore tank out turn report. In case, short quantity is reported as per shore tank out turn report, the short quantity over and above 0.5% of the manifested quantity may be subjected to investigation by department. 15. In case of goods intended to be cleared for Home Consumption, there can be two situations. If the importer has filed a prior Bill of Entry for the entire manifested quantity and if there is shorta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the facility of single sampling each for DYCC and FSSAI. A practical difficulty may arise that if multiple Bills of Entry have been filed by the importers covered by the same IGM, the single window may mandate more than one Bills of Entry for FSSAI NOC. In such cases, the officer giving out of charge will verify from the hard copy of the FSSAI NOC report and will give out of charge for the remaining Bills of Entry of the same grade and same IGM. However, in case of non edible liquid cargo, the samples will be forwarded to only DYCC. 17. The trade has been reporting undue delay in receipt of DYCC test reports which at one hand enhances the transaction cost of the importer and on the other hand it increases the dwell time. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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