TaxTMI 
TaxTMI 
Procedure for disposal of un-claimed/un-cleared cargo under section48 of the Customs Act, 1962, lying with the custodians
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....warders) and any other stake holders involved in disposal of un-claimed/uncleared cargo are invited to Boards Circular No. 50/97 dated 17.10.1997, 11/98-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, 11/2006-Cus. Dated 16.02.2006 and Board's Circular No. 49/2018-Customs dated 3rd December, 2018, regarding disposal of un-claimed / uncleared cargo under section 48 of Customs Act, 1962. 2. Following procedure with regard to expeditious disposal of un-claimed/uncleared cargo lying with custodians, whether in the private or public sector, under section 48 of the Customs Act, 1962, is prescribed: (i) The concerned custodian of the Customs ....
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.... their charge to ensure that details of all goods/shipments which are put on hold for investigation or otherwise, are furnished 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 investigation/adjudication/court procedure etc. Customs shall also segregate shipments containing motor vehicles or other goods requiring Licence/ Permissi....
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.... be drawn in their presence for sample check. (vii) Within 7 days of drawing up of inventory, the concerned custodian shall approach the concerned Appraising Group along 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 1....
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.... agency for testing. The required testing fees or such other charges required to be paid to the concerned agency, shall be paid directly by the concerned custodian to the said 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 analysis, or report from FSSAI, Drug Controller, Plant Quarantine etc. indicate that the sample is not fit for consumption/usage, Customs shall inform the....
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....ids of value equal to or more than the reserve price, or those up to 5% less than the reserve price, shall be treated as successful bids for sale of goods. Remaining shipments/ lots of the list shall again be taken up for second auction against the same 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 ....
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....he Bill of Entry and after assessment inform the amount of duty payable to the concerned custodian. (b) The auctioned goods shall be handed over to the successful bidder after assessment and out-of-charge orders given by the proper officer, on payment of dues. 3. 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 un-claimed/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 proces....