OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT),
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA.
F.NO. S/6-GEN-3548/05 DATE :- 11.09.2006
STANDING ORDER NO. 37/2006
Sub :- Extension of warehousing Period – reg.
Attention is invited to Facility Notice no. 25/2006 dated 07.04.2006 and 52/2006 dated 21.07.2006. The following directions must be adhered to,
a) All applications for extension of warehousing period must be put up to the competent authority immediately. The applications must bear the date of receipt.
b) In case, on the date of expiry of warehousing period, the goods have not been cleared from the warehouse, notice ford demand of duties and interest (as leviable on this date) shall be issued under Section 72 of the Custom Act 1962.
The notice shall detail in words and figures the duties demanded. It shall also put the owner of goods on notice that if the duties and interest are not paid within 15 (fifteen) days of the date of issue of notice, the goods shall be disposed off as mandated by Section 72(2) and Section 142(2) of the Custom Act 1962.
c) In case, within the said period of 15 days, the noticee pays the demand alongwith interest under section 61, uptil the date of payment, the goods may be handed over to him.
d) If the demand of duties and interest remains unpaid for 15 days, the Bond Section shall on the next working day inform the Disposal Section. A letter stating the exact amount of duties recoverable (as leviable on the date of expiry of warehousing period) and the exact amount of interest chargeable uptil the date of such handing over may be written to the disposal section.
e) The Disposal Section shall ensure that the goods are disposed within a weeek of receiving intimation from the Bond Section.
f) In case before disposal, the noticee pays the demand alongwith interest uptil the date of payment, the Bond Section may hand over the goods to him.
g) The goods must be disposed off immediately. There must not be any delay because government revenue is locked up in the such goods.
h) The Disposal Section shall appropriate the monetary proceeds of disposal towards the duties demanded and interest chargeable and deposit such amount under the appropriate revenue head. The Disposal Section shall send a monthly report to the Bond Section showing the status of disposal and the amount, duties and to interest appropriated.
COMMISSIONER OF CUSTOMS (IMPORT)