TMI BlogDe-notification of Inland Container Depots/Container Freight Stations/Air Freight StationsX X X X Extracts X X X X X X X X Extracts X X X X ..... ame. Reportedly, there is inordinate delay in the de-notification in the absence of a specified procedure for de-notification. It is also reported that in such cases, the Customs field formations face challenges while ensuring timely payment of Cost Recovery Charges and disposal of un-cleared, seized and confiscated goods which are prerequisites for the de-notification. 2. The Board has examined the matter. The Circular No. 50/2020-Customs dated 05.11.2020 read with Circular No. 06/2021-Customs dated 22.02.2021 specifies the policy and guidelines for setting up of ICDs, CFSs and AFSs. Further, Circular No. 02/2021-Customs dated 19.01.2021 contains comprehensive guidelines in respect of posting of officers and staff on cost recovery basis and grant of exemption from payment of Cost Recovery Charges. In the context of de-notification of the ICDs/CFSs/AFSs, Circulars No. 50/2020-Customs dated 05.11.2020 and No. 02/2021-Customs dated 19.01.2021 , inter alia, mention the following requirements: Circular No. 50/2020-Customs dated 05.11.2020: 7.3. The ICDs not meeting the minimum prescribed threshold performance for four consecutive financial years will be consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Board is the competent authority for de-notification of ICDs/AFSs and the jurisdictional Principal Commissioner/Commissioner of Customs can revoke the approvals. granted under Sections 8 and 45 of the said Act for these facilities. 4. In the case of CFSs, the Inter-Ministerial Committee (IMC) gives the approval for setting up of the facility. Thereafter, the jurisdictional Principal Commissioner/Commissioner of Customs grants approvals under Sections 8 and 45 of the said Act. Therefore, these approvals which would be akin to de-notification can be revoked by the jurisdictional Principal Commissioner/Commissioner of Customs without referring to the Board. However, post revocation of these approvals, an intimation shall be sent to the Board in this regard within a week of such revocation. 5. There can be two situations where de-notification of an ICD/AFS can be initiated namely, (a) on application from the custodian and (b) on the report of the jurisdictional Principal Commissioner/Commissioner of Customs in terms of the para no. 7.3 of Circular No. 50/2020-Customs dated 05.11.2020 . Likewise, the custodian of a CFS can seek de-notification or the jurisdictional Prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , seized or confiscated by various agencies and pending disposal. 8. Upon receipt of an application for de-notification, which shall be duly acknowledged, the jurisdictional Principal Commissioner/Commissioner of Customs would nominate a nodal officer of the rank of a Deputy/Assistant Commissioner of Customs to facilitate the de-notification exercise. Such nodal officer shall act as single point of contact for the custodian during the entire process of de-notification. 9. The nodal officer, who could also be the officer in-charge of the facility, shall tally the lists of goods aforementioned with the records maintained in the facility in terms of Handling of Cargo in Customs Areas Regulations, 2009 (HCCAR). S/he shall also actively coordinate with all the agencies concerned for speedy disposal of the uncleared, detained, seized or confiscated goods, if any. S/he shall also ensure, to the extent possible, that all the goods that are ripe for disposal are disposed of by following due procedure within four months from receipt of the application. S/he shall immediately bring any difficulty or lack of response from any agency to the notice of the jurisdictional Principal Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re complied with, interest of revenue is safeguarded and prosecution cases, if any are not jeopardized. The disposal/transfer shall be timed such that the facility is vacated before the end of four months from the receipt of the application. It is emphasized that the de-notification of a facility shall not be held up on account of delay on the part of the Customs to dispose/remove the goods for which it is responsible including goods detained, seized or confiscated by any agency of the CBIC. 13. Thus, to sum up, a facility will become ripe for de-notification if the following conditions are met, namely, i. The application for de-notification is complete in all respects, ii. There are no dues, including the duties on the uncleared goods that are eventually sold, pending to be recovered from the custodian, iii. All the uncleared goods lying at the facility have been cleared from the facility by disposal and/or shifting to any other facility in the jurisdiction of the Commissionerate, iv. All the detained/seized/confiscated goods lying at the facility are disposed and/or shifted out of the facility to another location for safe custody, and v. All the other items belo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dated 16.08.2021] Application for De-notification of Inland Container Depots/Container Freight Stations and Air Freight Stations To The Principal Commissioner/ Commissioner of Customs ------------------------ -------------------------- Sir, Sub: De-Notification of ---------------------------- Reg We, M/s_________________hereby apply for the de-notification our facility, the details of which is given as under. 1. Name of the facility : 2. Address : 3. Relevant notification/approvals: (enclose a copy) (i) Notification under Section 7 of the Customs Act, 1962 : (ii) Approval under Section 8 of the Customs Act, 1962 : (iii) Approval under Section 45 of the Customs Act, 1962 : 4. Reason for seeking de-notification : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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