Dispense with practice for recovery of revenue deposit of ₹ 3000/- u/s. 42 of the Customs Act, 1962 - Customs - PUBLIC NOTICE No. 12/2007

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT), JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TAL: URAN, DIST : RAIGAD, MAHARASHTRA-400707. F.No. S/3-GEN-214/2007 Imp. Noting Date: 22.03.2007 PUBLIC NOTICE No. 12/2007 (Referred / amended vide P.N.No. 29/2007) Sub:-Dispense with practice for recovery of revenue deposit of ₹ 3000/- u/s. 42 of the Customs Act, 1962.- reg. Attention is invited to the instructions issued by the CBEC vide F.28/12/70- Cus IV dated 22.5.1970 regarding security deposit in respect of foreign going and coastal vessels under Section 42 of the Customs Act, 1962. Accordingly, the quantum of deposit of ₹ 3000/- and ₹ 1000/- is taken from foreign vessels and coastal vessels, respectively, for covering liabilities of individual vessels. When Shipping Lines handle a number of vessels, a one time deposit of ₹ 15,000/- and ₹ 5,000/- is taken for the foreign going coastal vessels, respectively. 2. As per Section 42 of the Customs Act, 1962, the vessel is permitted to depart from a customs station by proper officer after considering that the person in charge of the conveyance has complied with,- i) production of specified documents and replied the question, if any, raised. ii) Delivery of export manifest iii) Payment of all duties leviable on any stores consumed in the conveyance, iv) Payment of all charges and penalties due in respect of the conveyance. v) No penalty is leviable on the person-in-charge under Section 116 for the deficiency of goods. vi) Exports goods contravening any of provision of the Customs Act have been unloaded. 3. The issue has been examined by the Board and it has been observed that the procedure for taking a deposit initially and refunding it, each time the vessel enters and departs the port, involves available administrative inconvenience and delay in re-payment of deposit. In view of the above, and as a trade facilitation measure, it is decided to dispense with the practice of taking such security deposits provided the provisions under Section 42 of the Customs Act are complied with before permission is granted by the proper officer to the vessel to depart from the customs station. 4. In case, the Shipping Line /Agent seeking Port Clearance is not in a position to submit the relevant documents required for compliance of the provisions under Section 42(2) of the Customs Act, a bond should be submitted to the proper officer by the Shipping Line /Agent. The condition of the Bond would be to fulfill the requirements prescribed under Section 42(2) of the Customs Act, 1962, and proforma of the bond is enclosed as Annexure-A to this Public Notice. 5. The Assistant /Deputy Commissioner in-charge of Port clearance should accept the bond mentioned above and maintain records of all such bonds accepted by him/her. These bonds should be monitored on regular basis and should be closed on receipt of all the relevant documents from the Shipping Line/Agent in compliance with the provisions prescribed under Section 42(2) of the Customs Act, 1962. 6. Difficulties, if any, may be brought to the notice of the undersigned. SD/- (SANJEEV BEHARI) Commissioner of Customs Import, JNCH.