Procedure to be followed in cases of manufacturing or other operations undertaken in Bonded Warehouses under section 65 of Customs Act - Customs - FACILITY CIRCULAR. 05/2019

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI - IV NO.60, RAJAJI SALAI, CUSTOM HOUSE, CHENNAI-600 001 F.No: S. Misc 03/2019-AM (CH-IV) Dated 14.01.2019 FACILITY CIRCULAR. 05/2019 Sub: Procedure to be followed in cases of manufacturing or other operations undertaken in Bonded Warehouses under section 65 of Customs Act - regarding. ****** Attention of all the Importers, Exporters, Customs Brokers, Members of the Trade and all persons concerned is invited to the Circular No. 53/2018-Customs dated 28.12.2018 issued vide F.No. 473/03/2017-LC by the Central Board of Indirect Taxes Customs, Ministry of Finance, Department of Revenue, New Delhi, the same is reproduced below for strict compliance. 2. Certain sections of trade have represented that they were hitherto permitted to undertake operations under Section 65 of the Customs Act 1962 in a public bonded ware house licensed under section 57 of the Act, ibid. The jurisdictional customs authorities have not renewed their permission to undertake section 65 operations in a public bonded warehouse, in view of Circular No. 38/2018-Customs dated 18.10.2018. This has jeopardized their packing operations and put the trade in difficulty. They have requested for relief in this regard to ease the difficulty of trade. 3. The matter has been examined. Circular 38/2018 was issued to streamline the operations under section 65 of the Customs Act 1962, including the process of application maintenance of records, manner of discharging duty liability of imported goods and resultant products etc. Vide the said circular, it was clarified that operations under section 65 should be undertaken in Private Bonded Warehouses licensed under section 58 of the Act. 4. In this connection to enable a proper examination of the matter without sudden disruption to any activities that were permitted in the past under section 65, Board has decided to allow operations under section 65 to be continued in public bonded warehouses up to 31 st January 2019 in respect of such operations and for such operators who had been permitted such facility.by jurisdictional authorities as on the date of issue of circular 38/2018-Customs dated 18.10.2018. 5. All the Importers, Exporters. Customs House Brokers, alt the members of Trade, and all Stake holders are requested to make use of this facility. 6. In case of any difficulty in the above procedure, the same may be brought to the notice of the Commissioner of Customs, Chennai-IV, Custom House, Chennai-I. (SUDHA KOKA) COMMISSIONER OF CUSTOMS CHENNAI-IV