TMI BlogApplicability of GST on the clearance of UCC CargoX X X X Extracts X X X X X X X X Extracts X X X X ..... icability of GST on the clearance of UCC Cargo -reg. Kind attention is invited to the provisions of Section 48 and 150 of the Customs Act, 1962 regarding disposal of Uncleared/Unclaimed cargo. 2. In respect of the clearance of Uncleared/Unclaimed cargo under section 48 of the Customs of Act, 1962. after identifying the bidder. the BE is filed by the custodian in the name of the bidder and the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is being demanded from the HI bidder by the Custodians and the Custodians are not honouring the delivery order issued by this office. 5. In this regard, is reiterated that no amount over and above the bid value in whatsoever form is demandable from the HI bidder. The custodian is in the receipt of bid amount from the HI bidder after appropriation or amount towards duty/IGST, at all any further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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