TaxTMI 
TaxTMI 
Handling of Cargo in Customs Areas Regulations, 2009 – Clarification-regarding
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....reas Regulations, 2009 - Clarification - regarding. Attention is invited to the provisions of Handling of Cargo in Customs Areas Regulations, 2009 (HCCAR) and various circulars and instructions issued by the Board on the above subject from time to time. 2. At the time of introduction of the said regulations it was explained that it provides for a comprehensive mechanism for handling of goods....
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.... or in any other manner transfer any of the premises in a customs area; or subcontract or outsource functions permitted or required to be carried out by him in terms of these regulations to any other person, without the written permission of the Commissioner of Customs. The condition of such permission has been provided for the reason that the powers for approval of any place as 'Customs Area' and....
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.... is unwarranted. Hence, they had requested to exclude Major port trusts from the purview of the said Regulations. 5.1. The matter was examined in detail. At the time of introduction of the said Regulations itself it was clarified vide Board's circular No.13/2009-Customs dated 23.3.2009 that Port Trusts of the notified major ports shall not be required to make an application for approval or rene....
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..... Nothing in this Act shall affect- (1) the right of the Central Government to collect customs duties ...., or (2) any power or authority vested in the customs authorities under any law for the time being in force." 6. In view of the above, it is clarified that all cases of lease, gift, sale or subletting or transfer of the premises in any other manner, in a customs area by ma....