The Central Board of Indirect Taxes and Customs (CBIC) has issued the Circular de-notification of Inland Container Depots (ICDs) or Container Freight Stations (CFSs) or Air Freight Stations (AFSs).
CBIC noticed the difficulties faced by the custodians of Inland Container Depots (ICDs) and Container Freight Stations (CFSs) when they intended to wind up the operations in the facility and approach Customs formations for de-notification of the same. Reportedly, there is an inordinate delay in the de-notification in the absence of a specified procedure for de-notification. It is also reported that in such cases, the Customs field formations face challenges while ensuring timely payment of Cost Recovery Charges and disposal of uncleared, seized, and confiscated goods which are prerequisites for the de-notification.
The facility will become ripe for de-notification if the various conditions are met, namely the application for de-notification is complete in all respects, There are no dues, including the duties on the uncleared goods that are eventually sold, pending to be recovered from the custodian, all uncleared goods lying at the facility have been cleared from the facility by disposal and/or shifting to any other facility in the jurisdiction of the Commissionerate, and all the detained or seized or confiscated goods lying at the facility are disposed and/or shifted out of the facility to another location for safe custody, and All the other items belonging to Customs such as office records, furniture, etc. are removed from the facility.
The jurisdictional Principal Commissioner/Commissioner of Customs shall, after satisfying herself/himself that the facility is ripe for de-notification shall revoke the approvals granted under Sections 8 and 45 of the said Act; forward a proposal to Director General of Human Resource Development (DGHRD), CBIC so that the sanctioned/regularized posts are surrendered in time; and forward (in the case of ICD and AFS) a proposal to the Board for de-notification of the facility at least two weeks before the expiry of four months from the date of application.
“The custodian’s bond and security (such as bank guarantee), if any, shall be kept live by the Customs till the resolution of disputes (show cause notice, adjudication, appeal or court case or any other liability), if any, against the custodian. Further, before cancellation of the bond and return of the security, it must be ensured that all the goods for which the custodian has taken responsibility to dispose of are duly disposed of as per law,” the CBIC said.
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