TMI BlogProcedure for Disposal of Unclaimed/ Uncleared Cargo and Confiscated CargoX X X X Extracts X X X X X X X X Extracts X X X X ..... ations and all other concerned is invited to the CBIC Circular No.50/2005-Cus dated 01.12.2005 and Circular No.52/2005-Cus dated 09.12.2095 on the above subject and the installation of UCC Software at Mundra Port. As -prescribed under these circulars, the following procedure shall be followed:- 1. Disposal of unclaimed/uncleared cargo under Section 48 of the Customs Act, 1962 - A. Procedure for unclaimed/uncleared Cargo under Section 48 of the Customs Act, 19621anded at least one year prior to the date of their import: (i) All CFS's under the Custom House, Mundra shall issue notices (first and second/final notice) under section 48(as amended), to the consignee/importer whose consignment woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Section, on receipt of such request regarding disposal permission from the custodian will make entry' of file no. in the UCC Software as given in the file register of the Disposal Section. (iv) Further, Disposal Section will forward the list/ case ripe for the disposal to the concerned Group, who will scrutinize the list/case with their own files/records and will intimate the Disposal Section a list/case of disputed or stayed consignment/s or consignment/ s required to be retained for any investigation/adjudication/court proceedings, motor vehicles or negative list items as restrictions imposed under the allied acts and the custodian would not put such goods for e-auction/e-tender. Group will also confirm whether any Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irement, if any (as per para A (iv)of this notice) being mentioned clearly in the E-auction catalogue. The responsibility of the disposal of cargo shall be exclusively with the Custodian. The disposal of the goods shall be made through E-auction-cum-e-tender process. The date of the E-auction-cum-e-tender should be adequately publicized in advance through the national newspapers (both in English and Hindi), Notice Board, as well as in at least one newspaper in the local language. The additional modes and level of publicity i.e. using internet, TV, radio, trade directories and other publications available in the market may be taken for wide publicity. It is mandatory for the custodian to make/update an entry to such effect in UCC Software. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price [taxes like GST, Compensation Cess etc], if any, will be charged/recovered extra from the buyer]. (xii) For each consignment which is sold, the custodian will file a consolidated Bill of Entry, buyer-wise, for the assessment of effective rate of duty by the Customs. Auctioned goods will be allowed out of charge only after the duty assessed is paid by the custodian [Refer Unclaimed Goods {Bill of Entry} Regulations, 1972] and the status will be updated by the custodian into UCC Software as well. (xiii) The sale proceeds shall be shared as per the provisions of section 150 of the Customs Act, 1962.After Out of Charge, -the custodian will submit the copies of Bill of Entry, Challan, CCR, if any, etc to Dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposal Section will initiate auction process through the govt. authorized agency (i.e. M/S. MSTC Ltd.): Accordingly, the Disposal Section will also update the status of the case in the disposal module of UCC software at the time of examination, valuation, adjudication, e-auction proceedings disposal of the cargo. In case of any difficulty faced, matter may be brought to the notice of the undersigned. This Notice shall act as a standing order to the officers/ staff of the Customs House, Mundra. (Sanjay Kumar Agarwal) Commissioner of Customs Custom House, Mundra - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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