TaxTMI 
TaxTMI 
Procedure for Ship Breaking
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....ourt pronounced that the Government of India shall formulate a Comprehensive Code incorporating the recommendations made by the Committee of Technical Experts (CTE) and until the code comes into play, the recommendations of the CTE shall be operative by virtue of this order and the Maritime Board, State Pollution Control Board, Officials of the Customs Department, National Institute of Occupational Health shall oversee the arrangement and implementation of the recommendations of CTE. The Collector of the concerned District shall be associated when the actual dismantling takes place. 3. Some of the important guidelines framed by the Hon'ble Court in the above referred Writ Petition are: (i). The vessel owner or recycler should submit specified documents well in advance of the arrival of the vessel for recycling for a desk review by the Port Trust in consultation with State Pollution Control Board and Customs department. (ii) After the desk review, a decision will be taken regarding permission for anchorage of the vessel. In case, permission is refused by any of these three agencies, the vessel owner would be entitled to both review and appeal. (iii) Onc....
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....reventive (General), under the jurisdictional control of Commissioner of Customs (General), will undertake the desk review for granting N.O.C. for anchorage to MbPT. Such exercise shall be completed within two working days. 6.3 : In case, where there is no objection for anchorage, the Superintendent shall forward NOC to the Docks Manager, MbPT for anchorage in the prescribed format. 6.4 : In case of refusal for anchorage, the Superintendent, Preventive (General) shall forward the report in the format as enclosed in Annexure "1" assigning specific reasons for such refusal to the importer. 6.5 : In case the importer feels aggrieved by such refusal, he may file review application within a period of five working days before the Assistant Commissioner/Deputy Commissioner, Preventive (General), who shall dispose of such application within three working days from the date of receipt of the application. The Assistant Commissioner/Deputy Commissioner, Preventive (General), may hear the importer or his representative personally, if they so desire. In case no review application is received within the prescribed time, the Superintendent, Preventive (General) will forward the report of....
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....municate the same to the Importer with specific reasons. The Superintendent, Preventive (General) will forward the report of refusal for anchorage in the prescribed format to the Docks Manager, MbPT. 6.12 : In all such cases, where NOC has been granted for anchoring, the final decision shall be taken by the MbPT for granting of anchorage to the vessel. 7. Process of Beaching : 7.1 : The modalities of beaching permission are discussed in Para 3.2 of Supreme Court Order, referred at Para 3 above. 7.2 At the Anchorage the ship will be boarded by the Superintendent of Customs, Preventive (General) along with the Boarding Officer, under the jurisdictional control of Commissioner of Customs (General), who will physically verify the data provided and submissions made by the importer, which was submitted for desk review preferably along with representatives of other agencies, namely Maharashtra State Pollution Control Board/Explosives Department/Atomic Energy Research Board. The Superintendent, Preventive (General) shall be accompanied by the Boarding Officer who performs his duties as proper officer under Section 30 of the Customs Act,1962. 7.3: Boarding of the Vessel : ....
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....ing, the Superintendent, Preventive (General) shall forward the report in the format enclosed in Annexure "2" assigning specific reasons for such refusal to the importer. 7.7 : The appeal mechanism in case of anchorage goes, mutatis mutandis, in this case also. In case of Appellate Authority upholding the refusal of Beaching, no entry inwards shall be given by the Boarding Officer. 7.8 : In the case of Nuclear Powered Ships, Desk review has to be conducted by AERB and the officers from that organization has to board the vessel for physical inspection 8.Rummaging : All vessels imported for the purpose of breaking should be compulsorily rummaged under the supervision of the Superintendent (R&I) 9: Filing of Bill of Entry 9.1 : Once the Entry Inwards is granted, the Importer may file the Bill of Entry. Examination of Vessel 9.2 : The Assessing Group will immediately give first check examination to the Bill of Entry. 9.3 : Later, the Importer/C.H.A. shall approach the Docks appraising Department for getting the vessels examined for first appraisement and for preparation of Local Invoice for the inventoried items, as per examination order. The Vessel shall be ....
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....the serial number marked physically by the Boarding Officer. The declaration of the Captain should also be cross checked. The destruction should be carried out in the presence of the representative of the importer and two independent panchas, and a proper panchanama must be drawn. 10.2 : The destruction report in the prescribed format shall be signed by the Assistant Commissioner/Deputy Commissioner, Preventive (General) which shall be forwarded in a sealed cover to the Assessing Group. The Assessing Group will now finally assess the bill of entry and forward the bill of entry to the Docks with appropriate comments for granting final out of charge by the docks. 10.3 : The Out of charge will finally be granted by the appropriate officer at the Docks. 10.4 : The Cutting Permission in the prescribed format will be finally given by Assistant Commissioner/Deputy Commissioner, Preventive (General) after the out of charge of the vessel. 10.5 : The above instructions shall also apply to all goods falling under Chapter 89 of the Customs Tariff Act, 1975 and which were imported availing the benefit of Notification No 21/2002Cus, dtd 01.03.2002, with Sr. No 352, 353, and 354 havin....
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....ments submitted by you have been scrutinized by the Department. It is regretted to inform you that your request for granting NOC for Anchorage is rejected on the following grounds. 1. 2. 3. An appeal against this decision lies with ___________. The appeal may be filed within the time period as mentioned in the Public Notice. Yours Sincerely SUPERINTENDENT OF CUSTOMS (P) PSO (ADMIN). MUMBAI. ANNEXURE 2 OFFICE OF COMMISSINER OF CUSTOMS (GENERAL) NEW CUSTOM HOUSE, MUMBAI F.No.  ....
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.... ship's stores inventories required as per regulations and consumables including Remnant Oil Bunker, items etc., duly certified by the master of the vessel, at the time of allowing entry inward for such vessel. 16. Payment receipts from seller/buyer, for commission involved into transaction of sale, if any. 17. Possession Licence from communication department for wireless equipments on board the vessel, if any. 18. Permission/provision if/as required under the Import Trade Control Act. 19. I.T.C. licence for clearance/possession of Dangerous drugs, Narcotics, Tobacco and other prohibited items, if any, on board the vessel. * In addition to the above, the Assistant Commissioner, Assessing Group should have in his possession the set of documents given for Desk Review to be received from Superintendent, Preventive (General) in sealed cover. ANNEXURE 4 (To be executed on Rs. 100 non judicial Stamp Paper) KNOW ALL MEN BY THESE PRESENTS THAT I/we................................................................................................................................ (Name and Address of the Importer), hereinafter called the "Importer" (which expression s....