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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 ..... le 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 General bond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ental 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 compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the registers and 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-111), 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 in the Bond register maintained at MBWH, the duplicate & triplicate copies along with the bond register will be forwarded to the Superintendent (Bonds) for making endorsement and linking the documents to the general bond and the Bill of Entry or the transfer Bond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the name of the passenger / Crew member/ foreign going vessel to whom the sale was effected, the passport No. and date of arrival or departure as the case may be, name of the vessel. The passenger / sign off crew member/ Master of the foreign going vessel shall append full signature on the sale voucher, as it appears in his / her passport. A copy of the passport wherever applicable shall be attached to the sale voucher. The sale voucher should be serially numbered and prepared in triplicate. All the sale vouchers shall be counter signed by the Bond Officer in charge of DFS before effecting the sale / supply of the bonded stores. The original shall be handed over to the passenger / signoff crew member / Master of the vessel and the duplicate shall be filed in the Duty Free Shop. The triplicate copy shall be attached to the triplicate copy of transfer application which shall be forwarded to MBWH as mentioned in para 3.4. 4.2 It shall be the responsibility of the licensee to ensure that sales are made only to the foreign going vessels. Further, it shall be the responsibility of the licensee to inform every passenger / crew member who disembarks or signs off as the case may be, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign run who intends to purchase the goods from the DFS shall approach the Superintendent of Customs (Docks) at Customs Main Gate who in turn shall authenticate the request of the crew member and issue a certificate, duly indicating the name of the crew / vessel and rotation number of the vessel and the sale voucher also shall mention the rotation number of the vessel invariably. 4.5 Licensee is required to give monthly statement of stock and sale of duty free goods in DFS in prescribed format by first week of every month showing bond number-wise and sale voucher number- wise, credit and debit of stock and also details of the foreign currency remittances etc. to the Superintendent of Customs (Bonds) for verification. 5. AUDIT / VERIFICATION 5.1 The Stock of goods lying in the MBWH/DFS and the accounts thereto shall be liable for verification by the Customs Officer. 5.2 The Internal Audit Department of the Custom House shall regularly check the receipt of stock with reference to the triplicate copies containing the detailed inventory and stock register. They shall also check that all sales made during the period have been adjusted in the stock books with reference to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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