TaxTMI 
TaxTMI 
Procedure for disposal of un-claimed/un-cleared cargo under Sec.48 of the Customs Act, 1962, lying with the custodians
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..../98-cus. dated 11.02.1998, 5/2000-cus. dated 13.01.2000, 7/2004-cus. dated 28.01.2004, 50/2005-cus. dated 01.12.2005, 52/2005-cus. dated 09.12.2005 and 11/2006-Cus. dated 19.02.2006 regarding procedure and expeditious disposal of unclaimed/ uncleared cargo under section 48 of the Customs Act, 1962. 2. Vide Circular No.49/2018-Cus dated 03.12.2018 CBIC has reviewed the procedure with regard to disposal of un-cleared/un-claimed cargo under section 48 of the Customs Act, 1962 in consultation with CONCOR. The following procedure with regard to expeditious disposal of un-claimed/un- cleared cargo lying with custodians, whether in the private or public sector, under section 48 of the Customs Act, 1962, is prescribed: 3. (i) The concer....
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.... any other agency will be furnished by SIIB to the Disposal branch and the concerned custodian immediately, under proper receipt and acknowledgement. This will ensure that the Disposal branch and custodian are at all times aware of the goods/ shipments/ containers for which 'No Objection Certificate' from the concerned agency would be required before initiating disposal process. (iv) From the said list, Customs will segregate shipments which are disputed/ stayed shipments required to be retained for segregate shipments containing motor vehicles or other goods requiring Licence/ Permission/ Certification from DGFT or any other Department. Customs will furnish to the custodian within 10 days of the receipt of the said list, the....
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....long with the said inventory seeking No Objection Certificate (NOC) in respect of all containers which are to be taken up for auction through the e-auction/ tender. The inventory should have a detailed description of the items, to enable Customs to easily identify the regulatory requirements in respect of the consignments mentioned in the inventory and it shall clearly indicate variation in description of goods with respect to description of goods mentioned in the list already forwarded as per para 3 (i), above. (viii) Customs shall examine the list and within 15 days of receipt of such request, intimate to the custodian, details of the listed shipments which can straightway be taken up for auction as they do not require any regula....
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....d agency. The concerned testing agency will be required to submit the test reports within 15 days of receipt of the samples. (x) NOC for such consignments shall be issued by Customs only after receipt of the required clearance/result of chemical analysis from the concerned agency, without which the concerned custodian shall not put the said consignment for auction. (xi) In case the result of chemical analyses, or report from FSSAI, Drug Controller, Plant Quarantine etc. indicate that the sample is not fit for consumption/usage, Customs shall inform the custodian about the need for destruction of the same and the custodian shall arrange to destroy the same at their expense, after obtaining the requisite environmental and ot....
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....ots of the list shall again be taken up for second auction against the game reserve price. In case, shipments or lots, where bids are not received up to the reserve price, shall again be taken up for third auction against the same reserve price. Unsuccessful shipments/ lots of third auction, in respect of which three auctions have already taken place, shall be considered for fourth auction against the reserve price fixed before the first auction of such shipments/ lots, however, in the fourth auction such shipments/lots are to be necessarily sold for the highest bid regardless of the reserve price fixed. In the event of the shipments/ lots not being disposed of in the first auction, subsequent auction should be conducted in a time bound man....
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....fter assessment and out-of-charge orders given by the proper officer on payment of dues. 4. The above procedure shall be applicable to cargo, which are unloaded at a Customs Station after being brought from outside India on or after 01.04.2018 and which fall in the category of 'unclaimed/ un-cleared' in terms of section 48 of the Customs Act, 1962. It would also be applicable to all unclaimed/ un-cleared goods brought from outside India before 01.04.2018 (unclaimed/ uncleared for a period not exceeding one year In respect of which: (a) auction process has not started yet; or (b) list of cargo proposed for auction has been sent to Customs by the custodian but Customs has not yet provided the necessary information....