Procedure for disposal of Excess landed Cargo lying at ACC - Customs - 16/2008

OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) AIR CARGO COMPLEX, SAHAR, MUMBAI 400099 F.NO.S/3-Misc-67/2007-08 Disposal/ACC. Date : 19.09.2008 PUBLIC NOTICE NO. 16/2008 SUB: Procedure for disposal of Excess landed Cargo lying at ACC Attention of both the Custodians i.e. Mumbai International Airport Pvt Ltd. (MIAL) and Air India (AI), Custom House Agents (CHAs) and members of the Trade are invited to Standing Order No. 10/2008 dated 15.09.2008 issued by Commissioner of Customs (Export), ACC vide F No. S/3-Misc-67/2007-08 Disposal, ACC wherein procedure has been prescribed for expeditious disposal of Excess landed Cargo lying at ACC. Therefore, it has been decided that: Excess landed Cargo refers to the cargo unloaded in the Customs station in contravention of Section 32 of Customs Act 1962 without having been entered in the Import General Manifest (I G M ) filed by the Airlines. Therefore, such cargo is liable for confiscation as improperly imported cargo U/S 111(f) of the Customs Act 1962. Thus, the procedure relating to accounting and disposal of such Excess landed Cargo needs to be reiterated. 1. It is found that there has been a tendency on the part of various departmental and non-departmental officers to treat Excess landed Cargo as the cargo U/S 48 of Customs Act 1962 as un-cleared which is not the correct legal position. 2. The Excess landed Cargo on landing will be identified by the Custodians at the time of segregation of imported cargo and the details of the same along with marks etc. shall be entered in the Segregation Report prepared for each IGM by the Custodians along with the representatives of Airlines and the cargo handling agents under the general supervision of the I.F.O. of the Customs. The I.F.O. will maintain a register with detailed particulars of such Excess landed Cargo. As per the existing procedure such data in the segregation report is captured in the EDI system by way of data entry by the I.F.O. against the respective IGM. 3. As per the existing procedure the Airline or Console Agents as the case may be, should make a written request to the Asstt. Commissioner (Import Noting) with reasons for amendments in the IGM. The Asst. Commissioner (Import Noting) will consider the said requests for amendments in the light of the Circular No 110/2003 Cus. dated 22.12.2003 issued by the Board. It may be reiterated that Major amendments in the IGM should be carried out with the approval of the proper officer and after adjudication of the matter. The Asst. Commissioner (Import Noting) may utilize for this purpose the information prescribed in the form of the segregation fed by the IFO with EDI and available in the relevant link in the Intranet. 4. If AC(Import) is not satisfied with reasons for amendments put forth by the Airlines or Console Agents, he shall decide such cargo to be Excess landed Cargo and accordingly notify AC (CIU) with a specific instruction that such goods are unauthorized imported goods liable for action under Customs Act 1962 and the AC(CIU) shall take necessary action to confiscate such goods and arrange for adjudication of the same by the proper officer after carrying out necessary investigation in the matter. The Asst. Commissioner (Import Noting) shall ensure that the entire Excess landed Cargo in every IGM is accounted for and the details are transferred to AC (CIU) for appropriate action. 5. Thereafter, the AC (Disposal) will dispose off such Excess landed Cargo consequent on adjudication of the matter and after getting necessary disposal order from the seizing unit.. 6. Custodians M/s Mumbai International Airport Pvt. Ltd. and M/s Air India shall intimate to AC/CIU with a list of such Excess landed Cargo received by them and lying under their custody, on a monthly basis so that legal action may be taken against such improperly imported Excess landed Cargo. Sd/- (P. M. SALEEM) COMMISSIONER OF CUSTOMS (EXPORT) ACC, SAHAR, MUMBAI-400099