TaxTMI 
TaxTMI 
TaxTMI 
Guidelines for clearance of unclaimed and abandoned goods kept in SEZs/ FTWZs
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....ve the custody of these goods under section 48 of the Customs Act for the purpose of sale in DTA, in case such goods are abandoned or unclaimed by their clients. 2. Further, the procedure to be adopted in such cases is annexed herewith to ensure fair and transparent disposal of such -uncleared /abandoned cargo by units in FTVVZs/SEZs. The aforesaid procedure is based on the provisions of section 48 of the Customs Act, 1962 read with Circular No. 50/2005-Cus dated 01.12.2005 and no. 49/2018-Cus dated 03.12.2018 issued by CBIC. The relevant provisions/procedures mentioned therein will apply, mutatis-mutandis, on warehousing units in FTWZs/SEZs. 3. The objections, if any, with regard to procedure prescribed for clearance of unclaimed/ abando....
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....fer to this departments' letter of even no. dated 21.02.2018 on the subject cited above and to state that Section 48 of the Customs Act, 1962 read with Customs Manual shall also be applied to the units in SEZs. Yours faithfully (Aditya Narayan) Under Secretary to the Govt. of India Tel. 2306 2496 e-mail: [email protected] Annexure Sub:-Procedure for disposal of un-cleared cargo from Free Trade Warehousing Zone (FTWZ). As per the provision of rule 18(5) of SEZ Rules, 2006 read with Instruction 60 dated 6th July, 2010 of Department of Commerce, FTWZ units are allowed to hold the goods on behalf of the Foreign supplier and buyer and DTA supplier and buyer as well subject to fulfilment of provisions made in Rule 18 (5) of SEZ Rules, 2....
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....uthorised Officer (SAO)/ Disposal of FTWZ. 'No Objection Certificate' from the concerned agency would be required before initiating disposal process of these goods. (iv) From the said list, SAO/Disposal at FTWZ will segregate shipments which are disputed/ stayed shipments required to be retained for investigation/ adjudication/ court procedure etc. SAO/ Disposal shall also segregate shipments containing motor vehicles or other goods requiring Licence/ Permission/ Certification from DGFT or any other Department. SAO/ Disposal will furnish to the custodian within 10 days of the receipt of the said list, the details of shipments not to be included in the auction process. SAO/ Disposal with approval of Specified Officer shall also choo....
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....ared consignments which are to be taken up for auction through the e-auction. The inventory should have a detailed description of the items, to enable SAO/Group at FTWZ 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) SAO/Group at FTWZ shall examine the list and within 15 days of receipt of such request, intimate to the unit, details of the listed shipments which can straightway be taken up for auction as they do not require any regulatory clearances [NOC from Food Safety and Standards Authority of India (FSSAI), ....
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....t of the samples. (x) NOC for such consignments shall be issued by SAO/ Disposal only after receipt of the required clearance/result of chemical analysis from the concerned agency, without which the concerned unit 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, SAO/ Disposal shall inform the concerned unit about the need for destruction of the same and the concerned unit shall arrange to destroy the same at their expense, after obtaining the requisite environmental and other clearances as per law. Date of the proposed destruction shall be intimated to SAO/ Disposal at least ....
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....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 regardless of the reserve price fixed. In the event of the shipment....