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TMI BlogPosting of staff at Customs areas and collection of Cost Recovery ChargesX X X X Extracts X X X X X X X X Extracts X X X X ..... nals diamond plazas, inland container depots (ICDs) and Container freight stations (CFSs), the rates of cost recovery charges and exemption from payment of cost recovery charges. Sl. No. Letters/circulars/instructions Date Subjects/issues covered 1. F. No. A.-1108/9/91-Ad.IV 1-4-1991 Payment of cost recovery charges at 1.85 times of the monthly average salary and allowances. 2. Circular No. 52/97-Cus. 17-10-1997 Staffing norms for ICDs and CFSs 3. Circular No. 34/2002-Cus. 26-6-2002 Standard set of guidelines for appointment of custodian of seaports and air cargo complexes 4. Circular No. 27/2004-Cus. 6-4-2004 Appointment of custodian for air cargo complex and seaports 5. F. No. 434/17/2004-Cus.-IV 12-9-2005 Performance criteria for considering regularization of cost recovery posts in ICDs and CFSs 6. F. No. 1108/11/2008-Ad.IV 25-7-2008 Payment of cost recovery charges for actual deployment of staff 7. Circular No. 13/2009-Cus. 23-3-2009 Handling of Cargo m Customs Area Regulations 8. Circular No. 16/2013-Cus. 10-4-2013 Fixation of norms for waiver of cost recovery charges and staffing norms for seaoorts, air cargo complexes, courier terminals, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 45 of the Customs Act, 1962, before June 26, 2002 with no change in custodianship or area after June 26, 2002 ; (b) the facility notified before June 26, 2002 but part or whole of the same premises transferred (on lease basis or otherwise) to a new custodian, on or after June 26, 2002 (e. g., Airport Authority of India is custodian for the whole Mumbai air cargo complex upto June 26, 2002, and after June 26, 2002 they have transferred the custodianship for the part of air cargo complex to air india) : and (c) the facility notified before June 26, 2002, but premises extended after June 26, 2002 under the same custodianship. 4.3 The conditions and obligations already being discharged by the earlier custodian for such facilities such as air cargo complexes, courier terminals or ports to be retained and applied to the new custodian. This shall also be applicable in case of transfer of ownerships. 5. Staffing norms 5.1 The staffing norms for sanction of posts on cost recovery basis at various customs facilities are as follows : Customs facility Deputy/Asst. Commissioner Appraiser/Superintendent Examiner/Inspector EA Hawaldar Total Sea port 2 4 12 2 12 31 Ai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowance, house rent allowance, etc.) For this purpose, the following factors may also be kept in view for working out the cost regarding all the cost recovery posts : (i) additional dearness allowance as and when sanctioned by the government should be considered, and arrears shall be recovered ; and (ii) if the relevant staff is in possession of Government accommodation and do not draw house rent allowance. Even then, the notional house rent allowance as admissible to them should be taken into account on cost recovery basis. 7.2. The cost recovery charges would be payable in respect of officers actually deployed at the facility. Where the officers are posted in excess of norms, cost recovery charges for such excess number of officers shall be payable. However, this situation shall not ordinarily arise. If a particular officer is given charge of more them one facility, the cost recovery charges shall be apportioned amongst the facilities concerned. 7.3. Cost recovery charges shall be payable from the first day of the month in which the facility commences it's operation and it shall be paid in advance for every quarter. 7.4. If the facility fails to deposit the cost recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strength to the various Customs facilities before December 18, 2013 (date of issuance of cadre restructuring notification) were subsumed in the regular cadre strength of CBIC at that time7 . Accordingly, the Chief Commissioners were authorized to grant exemption from payment of cost recovery charges for the eligible facilities8. 8.5. In respect of all the cases for which exemption from cost recovery charges have not yet been granted though applications for the same are received, and all other cases for which applications would be received hereinafter, the exemption from the payment of cost recovery charges shall be subject to the following conditions : (a) the facility should have achieved the benchmark performance as prescribed in paragraph 8.2 ; (b) the application for the exemption from cost recovery charges is complete in all respects (in case any deficiency is noticed, the Commissionerate shall issue a deficiency memo for the applicant to complete the application) ; (c) the exemption will be effective from the beginning of the fourth month from the date of issuance of this circular or the date of receipt of the complete application, whichever is later ; (d) the faci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddle of a quarter for which the cost recovery charges are deposited in advance, the actual cost recovery charges until the denotification date shall be calculated on pro rata basis, and excess deposit if any, shall be refunded to the entity. It may be noted that such refund shall not be treated as the refund of duty under section 27 of the Customs Act, 1962. Instead, General Financial Rules (GFRs) shall be applied in such cases. 12. The circulars and instructions issued earlier on the subject which are not inconsistent with the provisions of this circular would continue to be in force. 13. The above guidelines may be circulated widely to all customs facilities and the field formations may be suitably sensitized. The jurisdictional Principal Commissioner or Commissioner of Customs shall undertake a review of the existing facilities and take necessary action in terms of these guidelines. 14. Any difficulty while implementing the guidelines may be brought to the notice of the Board. Yours faithfully, (Sd.) Sharad Srivastava, Director (Anti-Smuggling. [F. No. 394/51/2020-Cus.(As)] ANNEXURE 19 (to the Board's Circular No. 2/2021-Customs) Proposal for creation/continuation of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proposal. 2. If the proposal was earlier seen by IFU, Deptt. of Expenditure, if so, the replies to the queries raised by them. (In case the similar types of queries were earlier raised on a number of cases, the replies thereto have to be given on individual cases instead of clubbing all the cases together). 3. Copies of the letter of intent/approval of the facility, etc., shall be enclosed, the undertaking to bear cost recovery charges as provided under paragraphs 5(2) and 6(1)(0) of the HCCAR, 2009 shall be enclosed, and the notification issued under section 7 of the Customs Act. 1962 by the CBIC declaring the place for unloading of import goods and the loading of export goods or any class of such goods. 4. The proposal for continuation of posts shall be sent in advance i. e., two months before the expiry of validity of the posts created. ANNEXURE II (to the Board's Circular No. 2/2021-Customs) Proposal for grant of exemption from cost recovery charges 1. Name of the Commissionerate 2. Customs Zone 3. Name of the facility 4. Date of approval of the facility/Letter of Intent (copy to be attached) 5. Date of commencement of the facility 6. Whether the facility ..... X X X X Extracts X X X X X X X X Extracts X X X X
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