Imports by Super Star Trading House/Star Trading House/Trading House - Expeditious assessment and clearance of goods - Customs - 13/94

Imports by Super Star Trading House/Star Trading House/Trading House - Expeditious assessment and clearance of goods Public Notice No. 13/94-Customs Dated 1-9-1994 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Imports by Super Star Trading House/Star Trading House/Trading House - Expeditious assessment and clearance of goods A proposal to allow expeditious assessment and clearance of goods imported by Super Star Trading Houses/Star Trading Houses/Trading Houses (SSTH/STH/TH) has been considered by the Board and it has been decided as follows :- FACILITY OF DE-STUFFING AND EXAMINATION AT IMPORTER'S PREMISES :- It has been decided that where destuffing of cargo is needed for examination on a request made, SSTH/STH/TH will be allowed to destuff the container in their factory premises before the Central Excise Officers instead of in the Customs Area subject to the following conditions :- (A) This facility is to be extended only to such of the SSTH/STH/TH who are manufacturer/importer; (B) The containers are moved from the port to the factory premises under Customs seal where the goods are to be moved outside the jurisdiction of the concerned Customs Houses, the SSTH/STH/TH will furnish a bond to the Customs House for ensuring safe transit to and receipt of the goods at the importer's factory premises; (C) Only FCL Cargo in containers is to be extended this facility and that too if the Bill of Lading is for factory destuffing. Where the Bill of Lading is not for factory destuffing but where the importer wants to take the goods for examination at factory premises, the containers can be permitted to be taken for examination at the factory premises only if the importer produces a no objection from the container agent; (D) The duty is paid on the goods against a declaration in the Bills of Entry and as assessed by the Customs House; and (E) All the containers of the manufacturing importers referred to in Para (A) above, will be sealed and allowed to be moved out of Harbour to the factory premises. The duplicate copy of the Bill of Entry also will be handed over to the importer/clearing agent alongwith the containers, who will present the bill of entry to the Central Excise Officers in their factory premises. At the factory premises, the Central Excise Officers will verify the seals of the container before allowing destuffing and examination. "Passed out of Customs Charge" shall be given only after thorough examination of the containers. All such duplicate copies of the Bill of Entry, after examination will be sent to the Asstt. Collector (Docks). In case, on examination at importer's premises any discrepancy is noticed, the Central Excise Officer will record the same on the duplicate copy of the Bill of Entry, without giving "Passed out of Customs Charge" and forward the same to the Assistant Collector (Docks), of the concerned Customs House, who will take further action to recover any short-collection or initiate adjudication proceedings, as may be called for. 2. It may, however, be noted that the Customs House is free to deny this facility where any misdeclaration is suspected or where the nature of items is such that for determination of correct value etc., first appraisement is required to be done. In such cases, the goods should be examined in the docks only and further in cases of any violation not only the facility may be discontinued, action will also be taken to prosecute the importers. 3. The aforesaid facilities for SSTH/STH/TH are to be permitted only to such of the parties who have a valid certification to that effect from DGFT. The above procedure will come into effect immediately.