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TMI BlogProcedure in respect of discharge and clearance of Liquid Cargo in Bulk for Home Consumption/Warehousing in bonded warehouse for the purpose of determining duty liabilityX X X X Extracts X X X X X X X X Extracts X X X X ..... Consequent upon issue of CBEC Circular No. 34 2016 dated 26.07.2016, it has become imperative to review the existing procedure of discharge, transportation, storage and clearance of all types of imported Liquid Cargo in Bulk. The said Circular has been issued by the Board to give effect to the Judgement of the Hon'ble Supreme Court in the case of Mangalore Refinery and Petrochemicals Limited vs. Commissioner of Customs, Mangalore dated 02.09.2015 [2015(323) E.L.T. 423 (SIC.)] 2. In the light of the said judgement, the Board has reviewed the Circular No. 96/2002-Customs dated 27.12.2002 Circular No. 06/2006 dated 12.01.2006 and it has been decided to rescind both these Circulars. 3. In complian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Representatives of the Consignees and the same should be countersigned by the Customs Boarding Officer. 8. After the discharge of the liquid cargo from the vessel, a fresh survey should be carried out in the presence of the Customs Officer and this discharge completion survey report should be signed by the surveyors, Master/Chief Officer of the Vessel, Representatives of the Consignees and Customs Officer. 9. In case of difference between the Manifested quantity and the discharge port ullage survey report quantity, such difference shall be considered as short landed quantity for which the Person In-charge of the conveyance should be held responsible under provisions of Section 116 of the Customs Act, 1962. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , accepted as the cargo on board the vessel brought for unloading at this port. The importers of the liquid bulk cargo would be free to file a Bill of Entry for Home Consumption or a Bill of Entry for Warehousing as per their own convenience. In case, where the cargo is being discharged from the ship into a shore situated tank, the assessment would be for the quantity received in the concerned shore tank. In case of an advance prior Bill of Entry covering the liquid cargo in bulk, the same shall be assessed to duty for the quantity as declared in the manifest/Bill of Lading by the concerned Assessing Group in usual manner. On the B/E, the dealing Appraiser will give the following examination order:- a. Before allowing discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eum products, the Boarding Officer who is normally posted round the clock at the point of discharge, shall attend the survey. 14. If any excess quantity is reported on the basis of shore tank out turn report, the importer for the time being will file a manual Bill of Entry for the excess quantity over and above the Bill of Lading/Manifested quantity. A request would be made to DG, Systems to prepare an extra field for the shore out turn quantity so that the present system of filing manual Bill of Entry for excess quantity can be done away with. 15. In case, short quantity is received at shore tank and a warehouse Bill of Entry has been filed for the manifested quantity, the last Ex-bond Bill of Entry will be file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of Supreme Court as cited above. 17. In case of edible grade oil in bulk, it is a long pending demand of the trade that only one sample per vessel, per grade, per shipper, should be drawn and forwarded to FSSAI and DYCC for testing purpose. The matter has been examined and as a trade facilitation measure, it has been decided that the goods of same description brought by a particular vessel from the same overseas supplier, from the same source port, may be extended the facility of single sampling each for DYCC and FSSAI. A practical difficulty may arise that if multiple Bills of Entry have been filed by the importers covered by the same IGM, the single window may mandate more than one Bills of Entry for FSSAI NOC. In such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout insisting for bank guarantee. In case, if the importer intends to clear the entire cargo on the basis of provisional assessment, the jurisdictional commissioner may reduce the quanturm of BG on case to case basis. 21. The procedure mentioned here in above shall come into force with immediate effect. 22. Any difficulty faced in implementation of the above, should immediately be brought to the notice of the undersigned. (DR. JOHN JOSEPH) PR. COMMISSIONER OF CUSTOMS, NHAVA SHEVA-I, NCH - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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