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TMI BlogRevised guidelines for disposal of confiscated goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... . Reference is drawn to Board's Circular No. 11/2012-Customs dated 12th April, 2012 and the earlier instructions issued to the field formations vide Board's letters F. no. 711(7)/53-Cus. (AS) dated 27 05.1993, F. No. 30/33/67-LC.I dated 19 01.68 and F. No. 30/3/64-LC.I dated 10 02.1964 in the matter of disposal of confiscated/seized goods. 3. Prior to February 2015, preferential treatment was being given to NCCF/ Kendriya Bhandar and other multi-state Cooperative Societies as per the instructions of Department of Personnel and Training (DoP T) in purchase of stationery and other articles. Vide DoP T's Office Memorandum No. 14/1/2009-Welfare dated 19 02.2015, the special dispensation available to these Cooperatives/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Rs. Five lakh shall be offered to NCCF/KB/Other Central Government Employees Consumer Cooperative Society/ Multi-State Consumer Cooperative Societies/State Consumer Cooperatives, at a uniform rebate/discount of 10%, subject to the following conditions:- (a) They should be functional for at least 10 preceding years and should submit Income- Tax returns and VAT/ST returns showing their activities in sale of goods to the consumers and that appropriate taxes have been duly paid and relevant laws/rules and regulations are complied with. (b) Only those Co-operative Societies or National/State level Cooperative Federations that are duly verified and certified as genuine, every year by an officer not below the rank of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insofar provisions of rebate/discount to NCCF/KB/other cooperatives contained in these Circulars are concerned. Rest of the instructions/guidelines, contained in these earlier Circulars, which are prevalent as on date and are not getting modified/affected by way of this Circular, shall continue to be followed. 6. Sale through e-auction/auction cum tender: Any lot of confiscated/seized consumer goods whose value exceeds Rs. Five lakhs shall not be sold directly to the aforesaid cooperative Societies/Federation and shall be sold by e-auction or auction-cum-tender basis. In such e-auction or auction-cum-tender process, all stakeholders/persons including NCCF/KB/other Central Government employees consumer cooperative/Multi-stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s e-auction procedure had been in force for quite some time and it had facilitated expeditious disposal of goods by the field formations. Detailed instructions and guidelines on this procedure are already available in MSTC website, which specifically hosts e-auctions for Customs and Central Excise department regularly. It has been reiterated that E-auction or auction-cum-tender prescribed vide Board's Circular No. 50/2005-Customs dated 01.12.2005 and reiterated in Circulars No. 12/2006-Customs dated 20.02.2006 and 11/2012-Customs dated 12.04.2012, may continue to be utilized in respect of confiscated/seized goods. 7. Difficulties faced, if any, may be brought to the notice of the Joint Commissioner (Disposal), JNCH ..... X X X X Extracts X X X X X X X X Extracts X X X X
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