Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act - Customs - PUBLIC NOTICE No. 60/2019

OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-I, III V), APPRAISING MAIN (IMPORT) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TAL-URAN, RAIGAD, MAHARASHTRA 400 707 F. No. S/22-Gen-133/2017-18/AM (I) Date: 21.06.2019 PUBLIC NOTICE No. 60/2019 Subject: Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act-reg. Attention of all the Importers, Exporters, General Trade, Other stake holders and Officers of JNCH is invited to the public notice No.50/2019 dated 28.05.2019 of this custom house on the above mentioned subject. The said public notice was issued to publicize the contents of CBIC Circular No. 38/2018-Customs dtd. 18.10.2018. Subsequent to the issue of said Circular, representations have been received from trade and industry in the Board with regards to Circular 38/2018-Customs dated 18.10.2018 issued on the above subject, stating that they were hitherto permitted to undertake certain operations to fulfil a statutory obligation such as labelling/affixing RSP etc. under section 65 of the Customs Act, 1962 in a public bonded warehouse, licensed under section 57 of the Act, ibid. However, circular 38/2018 has clarified that those operations under section 65 should be undertaken in private bonded warehouses licensed under section 58 of the Act thereby disallowing such operations in a public bonded warehouse. They have requested for relief in this regard to ease the difficulties being faced by the trade. 2. The representations have been examined by Board. They contain the common request to permit operations required for compliance with labelling/packing requirements under legislations pertaining to legal metrology, FSSAI, DGFT, State Excise laws etc. The request is on the ground of convenience, economies of scale, reducing transaction cost and past practice. 3. In view of the above, Board has decided to allow labelling/fixing RSP etc. to fulfil statutory compliance requirements in all Customs Bonded Warehouse without the requirement of taking permission under section 65 of the Customs Act. 4. Public Notice 50/2019 dtd. 28.05.2019 stands modified to the above extent. 5. Difficulty, if any, may be brought to the notice of Additional/Joint Commissioner, Bond Department. 6. This Public Notice should be considered as Standing Order for the purpose of Officers and staff. Sd/- (S K Mall) Commissioner of Customs (NS-I) JNCH (Nhava-Sheva)