Procedure for collection of duty on ship stores consumed during coastal run

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....ssels during their temporary reversion into coastal run has been reviewed. 2. It has been observed that the work relating to assessment and collection of duty on ship stores consumed during temporary reversion to coastal run is not being given due attention. It has resulted in accumulation of backlog at all the ports. The Comptroller and Auditor General of India has also pointed out lapses in recovery of duly on ship stores in its report. It has also been observed that the instructions contained in Board's Circular, dated 22-1-1985 are not being followed uniformly. The duty has not been collected at the time of reversion of vessel from foreign run to coastal run, and even after the reconversion of vessel from coastal to foreign run the ass....

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.... run to coastal run on provisional assessment basis. The steamer agent may file refund claim if any to get refund of duty at the time of reconversion from coastal to foreign run. The assessment may be finalised within 15 days of reconversion from coastal to foreign run. 4. The procedure as contained at Annexure A to this circular may be adopted for assessment and recovery of duty. 5. Custom Houses may issue suitable Public Notice and standing order incorporating the above positions. The difficulty, if any, in following the above procedure may be brought to the notice of the Board. Sd/- (Vijay Kumar) Under Secretary to the Govt. of India Annexure-A Procedure for collection of duty on ship stores consumed on Board vessel during the coa....

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....king the inventory as to its correctness. One copy of the inventory and declaration would be kept in the Preventive Department, another copy would be sent to the Import/Export Department and the third copy will be handed over to the Steamer Agents. 4. On receipt of this inventory, the Steamer Agents will prepare the Bill of Entry and file the same in the Department concerned within a period of 5 days. 5. On receipt of the Bill of Entry in the Customs House, the Department concerned will correlate the same with the inventory already sent through the Preventive Department and assessment will be completed within a course of another 5 days and the Bill of Entry will be returned to the Steamer Agents for payment of duty. 6. In the case of fue....

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....Port the vessel on the coastal run needs any further Bonded stores, then they should make a similar application in the port concerned and pay duty on such stores taken off, on the same lines as indicated above. 11. At the time of reversion to foreign run, the Master of the Vessel or the Steamer Agents should make an application to the Assistant Commissioner of Customs, Import/Export Department along with a copy of the application to the Preventive Department requesting for the services of a Preventive Officer for inventoring the stores on which duty has been paid and for which they would now be claiming refund of duty paid in excess of duty leviable on goods consumed during coastal run. 12. On completion of such inventory a copy will be r....