The Central Board of Indirect Taxes and Customs (CBIC) has eased the availability of containers for exporters.
In order to continue the emphasis on enhancing the availability of containers has decided that the field formations also take the 3 measures.
To begin with, dispose expeditiously the unclaimed or uncleared or seized or confiscated goods including that are holding up containers following the timelines and procedures prescribed in Board’s Circular 48/2018 dated 03.12.2018. The proforma for the monthly report is in Instruction No.20/2021-Customs dated 10.09.2021. It should reach email@example.com by 5th of the succeeding month.
Furthermore, field formations follow the spirit of para 5 of Board Circular 83/98-Customs dated 5.11.1998 and para 3 of Board Circular No.84/95-Cus dated 25.07.1995 thereby taking proactive steps such that containers housing import cargo that is under enquiry are expeditiously released. For this, provision already exists that whenever it becomes necessary to detain the imported cargo, pending completion of enquiry/investigation, such cargo should be removed to a customs warehouse in terms of the provisions of Section 49 of the Customs Act, 1962. For this purpose, the cargo can also be removed from the container and the container can be released for further use. The field formations should encourage this activity by offering it to the importers.
In conclusion, Field formations had reported certain reasons such as court cases, hold by intelligence agencies etc., for non-release of containers. A monthly report proforma in Annexure-II is prescribed for this purpose. This proforma is designed in a manner to reflect the progress made by field formations in these sub-categories. This too should reach firstname.lastname@example.org by 5th of the succeeding month. It is guided that proactive steps enabling release of such containers should also be adopted.Subscribe Taxscan AdFree to view the Judgment