Disposal of Unclaimed/Uncleared Cargo - CBEC's Customs Manual 2023 - Customs

Chapter 20: Disposal of Unclaimed/Uncleared Cargo 1. Introduction: 1.1 Imported goods are allowed to be cleared for home consumption by the Customs, if there are no restrictions or prohibitions, assessment formalities have been completed, and duty leviable has been paid. However, it is often the case that the importer files the Bill of Entry but does not clear the goods due to various reasons such as financial problems, lack of demand for the goods, etc. Such goods are called uncleared goods . In some cases, the importer does not even come forward to file the Bill of Entry for clearance of goods. Such goods are known as unclaimed goods . 1.2 In terms of the provisions of the Customs Act, 1962, the duty is leviable on imported goods, regardless of whether they are cleared by the importers or not. Similarly, dues of other agencies, such as, carriers and custodians for carriage and storage of goods respectively, may also arise. Where the importers do not come forward to make payment of such dues, the Customs duty and other dues can be recovered by selling the unclaimed/uncleared goods.