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Disposal of seized/confiscated foreign origin liquor

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..... or lying with Customs formations. Under the extant instructions/guidelines such seized/confiscated liquor was being disposed of by various means including sales to Canteen Stores Department (CSD), other Defence Establishments or sale to hotels/restaurants and clubs having the necessary liquor licenses or to Indian Tourism Development Corporation (ITDC). 2. Now, field formations brought the following difficulties in disposing of seized/confiscated foreign origin liquor to the notice of the Board namely: i. Lack of response from Canteen Store Department (CSD) or from other Defence Establishments; ii. Lack of response from other bidders on account of problems associated with getting clearances from: a. State Excise Department; b. Food .....

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..... there is no de-minims clause/exemption from testing of small lots. 4. In view of the above, the following guidelines are issued: 4.1. The Principal Commissioner of Customs or Commissioner of Customs shall constitute Liquor Disposal Committee headed by a Chairman of the rank of Additional/Joint Commissioner of Customs and with the following members, namely, Deputy/Assistant Commissioner of Customs in charge of the warehouse/disposal, any other Deputy/Assistant Commissioner of Customs, Superintendent of Customs in-charge of warehouse/disposal and any other Superintendent of Customs. 4.2. The functions of the Liquor Disposal Committee shall be to: i. meet as frequently as possible and necessary; ii. conduct a detailed review of seized/c .....

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..... S) as per the NDPS (Seizure, Storage, Sampling and Disposal) Rules, 2016, or such rules notified by Department of Revenue from time to time, may be followed. 4.7. The Liquor Disposal Committee shall intimate the Principal Commissioner of Customs or Commissioner of Customs regarding the programme of destruction at least fifteen days in advance so that, in case he deems fit, he may either himself conduct surprise checks or depute an officer for conducting such surprise checks and after every destruction operation, the Liquor Disposal Committee shall submit to the Principal Commissioner of Customs or Commissioner of Customs a report giving details of destruction. 4.8. A Certificate of destruction shall be prepared in triplicate and signed by .....

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