Disposal of time expired bonded goods - Customs - STANDING ORDER NO. 04/2016

OFFICE OF THE COMMISSIONER OF CUSTOMS (PORT) 15/1, STRAND ROAD, CUSTOMS HOUSE: KOKATA-1. F. No.-S41-112/2015(I/B) Dated : 03-03-2016 STANDING ORDER NO. 04/2016 Subject : Disposal of time expired bonded goods :- In order to streamline the procedure for timely disposal of time-expired bonded warehoused goods, the following procedure is prescribed and the same shall be followed. 1. The Import Bond section of this Custom House shall maintain an updated list of warehouses appointed u/s 57 of CA 62 and licensed u/s 58. 2. The Importers may be allowed to store their imported goods /transferred goods after execution of double duty bond and under preventive escort as per the Bond manual. 3. The T.A./ STA. posted in Import Bond Section shall make proper entries of the goods in Bond registers known as warehousing registers maintained in the format prescribed in Bond Manual. The entries made in these registers shall be authenticated by the DOS (Bond) / AO and the Superintendent i/c of the Bond. 4. The T.A./ STA shall put up these registers along with the details of expiring bonds in the forthcoming month through DOS (Import, Bond)/ AO to the Superintendent i/c of the Bond. 5. Assistant / Deputy Commissioner of Customs (Import Bond) shall inspect these registers at the end of every quarter to ensure that timely action is taken in cases of time expired goods. 6. The DOS /AO of the Import Bond shall scrutinize the monthly statement received for each warehouse and present it before Superintendent i/c of the bond for issuance of a formal notice, in proforma prescribed in the bond manual, one month before the expiry of warehousing period, asking the importer to clear the goods on payment of duty leviable thereon before the expiry of warehousing period or instruct the importer to apply for extension of the bonding period in proper format along with the interest, if applicable. 7. If the importer fails to clear the warehoused goods on completion of warehousing period, a notice under section 72(1) of the Customs Act, 1962 shall be issued by the Assistant / Deputy Commissioner of Customs (Import Bond) to the importer on the next day after the expiry of warehousing period asking him to clear the goods after payment of duty other charges as applicable, within 15 days of receipt of the notice; except in the cases where the request/application for extension submitted by the concerned importer is under consideration of the competent authority. 8. After three weeks of date of issue of notice under section 72(1) of the Customs Act, 1962 a notice of detention of goods under section 72(2) of the Customs Act, as prescribed in the Bond Manual shall be issued by the Assistant / Deputy Commissioner of Customs (Import Bond) to the importer, provided the goods have not been cleared after issuance of notice under section 72(1). 9. If the importer still fails to pay the duty and other dues on such bonded goods, the Superintendent I/C shall forward his report along with reply of the importer. if any, to Assistant/ Deputy Commissioner of Customs (Import Bond), recommending appropriate action and disposal of goods by public auction. 10. Before forwarding any warehoused goods for disposal to Disposal Section, the Import Bond Section (DOS/AO Superintendent i/c) shall verify, that the consignment is not kept on hold/ prohibited from clearance or disposal by any investigating agency like DRI/SIB/DGCEI etc. and also ensure that there is no case pending in any appellate forum or Court with respect to consignment of warehoused goods. 11. The Assistant/ Deputy Commissioner of Customs (Import Bond) shall take appropriate action and with the approval of Joint/Additional Commissioner of Customs (Import Bond), forward the particulars of the goods to disposal unit for auction of the goods and instruct the DOS/AO of the Import Bond section to make a entry in the Bond register. 12. In case Disposal Order is issued to auction the goods and any application for extension of warehousing period of the bond or any request from the bonder to allow him to pay the dues demanded and clear the goods is received and is to be considered, the Import Bond Section shall verify in writing from Disposal section that the goods are still available in the warehouse. In such cases, the Import Bond Section shall inform in writing to the Disposal Section that the goods shall not be disposed of. 13. If the sale proceeds generated out of the sale of such goods is less than the Government dues, a report should be forwarded by the Assistant/Deputy Commissioner of Customs (Import Bond) to Assistant/Deputy Commissioner of Customs (STRC) for the recovery of the balance sum as per section 142 of the Customs Act 1962. (Dr. N. K. Soren) Commissioner of Customs(Port) Custom House: Kolkata