TaxTMI 
TaxTMI 
Procedure for disposal of un-claimed/un-cleared cargo under section 48 of the Customs Act, 1962, lying with the custodians
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....ited towards the Board's Circular No. 49/2018 dated 03.12.2018 regarding procedure and expeditious disposal of unclaimed/ uncleared cargo under section 48 of the Customs Act, 1962. 2. 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 as under:- (i) The concerned custodian at the ACC Import, New Delhi shall prepare a list of cargo lying unclaimed/un-cleared in the bonded area of the Customs for more than 30 days from the date of arrival of such cargo in the Import Shed. This list shall be sent to the Commissioner of Customs, ACC Import, New Delhi to intimate as to whethe....
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....ertificate' from the concerned agency would be required before initiating disposal process. (iv) From the said list referred at (i) above, received from the Custodian, Disposal Branch will segregate shipments which are disputed/ stayed shipments required to be retained for investigation/ adjudication/court procedure etc. Disposal Branch shall also segregate shipments containing motor vehicles or other goods requiring Licence/ Permission/ Certification from DGFT or any other Department. Disposal Branch 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. Disposal Branch shall also choose 10% shipments from the list of shipments segregate....
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....) 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 2 (i), above. (viii) Disposal Branch 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 regulatory clearances (NOC from FSSAI, Drug Controller, BIS etc.)....
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....ncy 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 Disposal Branch 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 Disposal Branch shall inform the concerned custodian about the need for destruction of the same and the concerned custodian shall arrange to destroy the same at their expense, after obtaining the requisite environmental and ....
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....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 shipments/ lots not being disposed of in the first auction, subsequent auction/ tender should be conducted in a time bound manner and such s....
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....goods shall be handed over to the successful bidder after assessment and out-of-charge orders given by the proper officer of Customs on payment of dues. 3. The above procedure shall be applicable to cargo, which are unloaded at the Customs Station of Air Cargo Import, New Delhi 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....