Recovery of duty from the custodians on goods pilfered after unloading in customs area - Clarification reg

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entification of goods pilfered after the unloading in a customs area until they are cleared for home consumption or for warehousing or are transshipped, and recovery of duty thereon from the Custodians as laid down under section 45 of the Customs Act, 1962 - Regarding. I am directed to refer sub-section 3 of section 45 of the Customs Act, 1962 inserted by clause 58 of the Finance Act, 1995 for ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shortage is noticed by him; (ii) where no Bill Entry has been filed by the importer but shortages are noted by MCD at the time of closing the IGM; (iii) where the custodians themselves have noticed shortage before or after Bill of Entry is filed. 4. In case of situation at para 3(i) above, when the imported has filed a Bill of Entry, the shortage in goods unloaded but pilfered....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....notice before sanctioning refund order & then should forward all documents to Group AC for further action. The particulars of demand notice should be mentioned in refund file. 5. In the situation at para 3(ii) above, where no Bill of Entry has been filed, AC(MCD) has to take action before closure of IGM. For the particular line numbers for which no Bills of Entry has been filed, AC(MCD) will in....