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Procedure for disposal of un-claimed/un-cleared cargo under section 48 of the Customs Act, 1962, lying with the custodians –reg.

Customs - 49/2018 - Dated:- 3-12-2018 - Circular No. 49/2018-Customs F.No.450/179/2017-Cus. - IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes and Customs) ***** Room 227B, North Block New Delhi, dated the 3rd December, 2018 To All Principal Chief Commissioner/Chief Commissioner of Customs/Custom (Preventive), All Principal Chief Commissioner/Chief Commissioner of Central Tax and Customs, All Principal Commissioner/Commissioner of Customs /Custom .....

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akdown of system, substantial loss to the government revenue etc. Accordingly, Board has reviewed the procedure with regard to disposal of un-cleared/un-claimed cargo under section 48 of the Customs Act, 1962 in consultation with CONCOR. The revised procedure for disposal of such cargo shall be as under: - 3. Following procedure with regard to expeditious disposal of un-claimed/un-cleared cargo lying with custodians, whether in the private or public sector, under section 48 of the Customs Act, 1 .....

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the importer/consignee within one week of receipt of the notice. The Shipping Line will be obliged to respond with the relevant details within 7 days of receipt of letter from the custodian. The Shipping line will also be requested by the custodian to contact the importer and ask him to clear the cargo from the concerned Customs Station. (iii) Jurisdictional Commissioner of each customs station shall issue instructions to the officers and staff posted at the station to ensure that details of all .....

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pments from the list of shipments segregated for inclusion for the auction processfor which detailed inventory shall be made in their presence for sample check. This will be conveyed to the concerned custodian along with the list of shipments/containers which are required to be retained. (v) (a) Based on the intimation received from Customs, the concerned custodian will issue a notice to importer under Section 48 of the Customs Act 1962 advising him to clear the goods within 10 days from the dat .....

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s which are to be taken up for auction through the e-auction/tender. The inventory should have a detailed description of the items, to enable Customs to easily identify the regulatory requirements in respect of the consignments mentioned in the inventory and it shall clearly indicate variationin description of goods with respect to description of goods mentioned in the list already forwarded as per para 3 (i), above. (viii) Customs shall examine the list and within 15 days of receipt of such req .....

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chemically analysed to identify the contentsand fitness for consumption/ usage, Customs shall identify such requirement and intimate to the concerned custodian within 15 days of the receipt of complete list. The concerned custodian will then approach the jurisdictional Customs officer for assistance in obtaining the said regulatory clearance. If in this process, chemical analysis is required, Customs shall draw the samples and forward the same to the respective agency for testing. The required t .....

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dvance, to enable the representative of the Customs to witness the same, should the need for the same be felt. (xii) The value of the shipment/lot included in the auction list shall be fixed in next 7 days by a panel of Govt. approved valuers appointed by the concerned custodian which shall include an expert on the product line without involvement of the local Customs authorities. The values assessed by the approved valuers appointed by the custodians shall form the reserve price . (xiii) The co .....

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ots, where bids are not received up to the reserve price, shall again be taken up for third auction against the same reserve price. Unsuccessful shipments/ lots of third auction, in respect of which three auctions have already taken place, shall be considered for fourth auction against the reserve price fixed before the first auction of such shipments/lots, however, in the fourth auction such shipments/lots are to be necessarily sold for the highest bid regardless of the reserve price fixed. In .....

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the result of the auction, a consolidated bill of entry, buyer-wise will be filed with the Customs in the prescribed format by the concerned custodian for clearance of the goods as per Section 46 of the Customs Act 1962 read with Un-Cleared Goods (Bill of Entry) Regulations, 1972 (Regulation 2 & 3). (xvi) (a) The proper officer of Customs shall assess the goods to duty in accordance with the extant law within 15 days of filing of the Bill of Entry and after assessment inform the amount of d .....

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re process of auction is not concluded within 180 days of the commencement of auction, the custodian shall inform the bidder about further extended time which may be required to conclude the auction process. Where ever, the bidder indicates his unwillingness to wait further, his successful bid will be cancelled and the earnest money, if any deposited with the custodian by the bidder will be returned to the bidder under intimation to Customs. Otherwise, the auction process shall be concluded with .....

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