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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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cedure and expeditious disposal of unclaimed/uncleared cargo under section 48 of the Customs Act, 1962. 2. Despite the issuance of many circulars, the feedback relating to disposal of unclaimed/uncleared cargo at all Customs locations has not been fully satisfactory. Sometime back, Central Vigilance Commission had appointed a committee of Chief Vigilance Officers to examine the reasons of delay in disposing of unclaimed/un-cleared cargo. The committee has observed inordinate delays, complete bre .....

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962, is prescribed: (i) The concerned custodian of the Customs Station shall prepare a list of cargo lying un-claimed/ un-cleared in the bonded area of the Customs Station for more than 30 days from the date of arrival of such cargo in the Customs Station. This list shall be sent to the jurisdictional Commissioner of Customs to intimate as to whether listed goods/cargo can be taken up for disposal through public auction. The list will contain the following details: (a) Bill of Lading No. and dat .....

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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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id list, Customs will segregate shipments which are disputed/stayed shipments required to be retained for investigation/adjudication/court procedure etc. Customs shall also segregate shipments containing motor vehicles or other goods requiring Licence/ Permission/ Certification from DGFT or any other Department. Customs will furnish to the custodian within 10 days of the receipt of the said list, the details of shipmentsnot to be included in the auction process. Customs shall also choose 10% shi .....

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e of issue of the notice failing which the goods will be placed in public auction. Notice will be sent to the importer on the address as given in IGM message available with the custodians, or the address ascertained from the shipping lines in terms of the para 3 (ii) above. (b) A copy of the notice issued to the importer under section 48 of the Customs Act, 1962 shall also be affixed on the notice board of the Customs Station. (vi) The concerned custodian, in the next 20 days shall prepare a det .....

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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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ck and regular turnover, the concerned custodian shall attempt to hold at least one auction each month. In case the list is incomplete and does not have the complete details for Customs to clearly pinpoint the regulatory requirements, Customs shall indicate the deficiencies in the list, within this period of 15 days. (ix) In case regulatory clearances from agencies other than Customs are required such as NOC from FSSAI, Drug Controller, BIS etc., or samples of the consignment are required to be .....

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esting fees or such other charges required to be paid tothe concerned agency, shall be paid directly by the concerned custodian to the said agency.The concerned testing agency will be required to submit the test reports within 15 days of receipt of the samples. (x) NOC for such consignments shall be issued by Customs only after receipt of the required clearance/result of chemical analysis from the concerned agency, without which the concerned custodian shall not put the said consignment for auct .....

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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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e auction/tender except with the written approval of the jurisdictional Commissioner of Customs. (xiv) The shipment/ lot in respect of which NOC has been given by Customs, shall be taken up for auction. All bids of value equal to or more than the reserve price, or those up to 5% less than the reserve price, shall be treated as successful bids for sale of goods. Remaining shipments/ lots of the list shall again be taken up for second auction against the same reserve price. In case, shipments or l .....

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the event of the shipments/ lots not being disposed of in the first auction, subsequent auction/ tender should be conducted in a time bound manner and such shipments/lots should be taken up in the next auction. Custodian shall furnish shipment/ lot wise bids received in respect of each auction to the jurisdictional Commissioner of Customs for approval. Further, if these goods remain unsold and pass into the category of landed-more than one-year prior, the concerned custodian can sell the same fo .....

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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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