Procedure for disposal of Excess landed Cargo lying at ACC

Excess landed cargo: unmanifested imports are liable for confiscation and must be recorded, investigated, and disposed.

Excess landed cargo-goods unloaded without entry in the Import General Manifest-is liable for confiscation under 111(f) of the Customs Act. Custodians and airline representatives must record such items in a Segregation Report; the I.F.O. will maintain a register and capture data in EDI. Airlines seeking IGM amendments must apply to the Assistant Commissioner (Import Noting), who may require adjudication for major amendments. If unsatisfied, the Assistant Commissioner shall designate goods as excess, notify AC(CIU) for investigation and seizure, and ensure referral of details for confiscation and disposal; custodians must submit monthly lists to AC/CIU.