TaxTMI 
TaxTMI 
2025 (6) TMI 693
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....SCMTR, 2018 for short) in the jurisdiction of Commissionerate of Customs (General), JNCH, Nhava Sheva. There were two Shipping Bills (S/Bs) viz., S/B Nos. 7304634 and 7304635 both dated 07.01.2022 filed for export of 297.541 MTs of 'SHG Jumbo Zinc (minimum of 99.995%) in 12 containers by the exporter M/s Hindustan Zinc Limited through their customs broker (CB) M/s Western Carriers (India) Limited. Since, the exporter was exporting the goods under self-sealing procedure with electronic/e-seal verification, the containers arrived at the JNCH, Nhava Sheva port under Direct Port Entry (DPE) procedure at Jasai holding yard on 09.01.2022 (Sunday) and subsequently the containers were moved inside the JNCH port terminals on the same day for export through the vessel 'MV Thorsky'. In respect of the above exports, the customs broker was able to present the assessed S/Bs for obtaining Let Export Order (LEO) only on 10.01.2022, and as the vessel was scheduled to depart/sail on 09.01.2022, the LEO copy of S/Bs could not be presented to the master of the vessel before it was leaving the port of export, and while processing the S/Bs for allowing drawback on exports, the error message of "LEO date....
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....peal before the Tribunal. 3.1 Learned Advocate submitted that the decision to suspend the operations of the appellants is ultra vires as they are not the 'Authorised Sea Carrier' who is required to file the Export General Manifest (EGM) and hence the action taken in the impugned order under Regulation 11 ibid for alleged violations of regulations 5, 10(1)(m) ibid is improper. Since the appellants are not the person in charge of the vessel carrying the export goods, learned Advocate pleaded that the appellants are not liable for imposition of penalty alleging violation under sub-sections (d), (f) & (g) of Section 113 ibid, Section 114(iii) ibid. 3.2 Further, learned Advocate also submitted that the SCMTR, 2018 has not yet been implemented by the Central Board of Indirect Taxes & Customs (CBIC); even though these regulations were introduced in the year 2018, as its implementation has been extended by way of transitional provisions under regulation 15 (2) of SCMTR, 2018; hence, he stated that the appellants cannot be penalised for violation of the said regulations. 3.3 Furthermore, learned Advocate stated that appellants have acted only as an agent of the Non-Vessel Operating....
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...., export goods, coastal goods or goods meant for foreign transit or foreign transhipment, shall before the departure of the vessel from the port, deliver the departure manifest to the proper officer electronically : Provided that where it is not possible to deliver the departure manifest electronically, then the manifest shall be delivered manually in duplicate with the approval of Commissioner of Customs before the departure of the vessel. (2) The departure manifest shall consist of, - (a) a general declaration in Form-III; (b) a vessel's stores list in Form-IV; (c) a list of private property in the possession of the Master and crew, in Form-V; (d) a cargo declaration : (i) for vessel departing from an Indian port to a Foreign port in Form- VIIA; or (ii) for vessel departing from an Indian Port to another Indian port directly or through designated foreign route in Form-VIIB; (e) any other declaration which, under the provisions of the Customs Act or any other Act for the time being in force is required to be delivered to the proper officer on arrival of the vessel. 10. Responsibilities of the....
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.... in the notice, the Deputy Commissioner of Customs or Assistant Commissioner of Customs, may inquire into the grounds of the revocation as stated in the notice. (3) The Deputy Commissioner of Customs or Assistant Commissioner of Customs, shall in the course of inquiry, consider such documentary evidence and take such oral evidence as required for inquiry and he may also put any question to any person tendering evidence, for or against the authorised carrier, for the purpose of ascertaining the correct position. (4) The authorised carrier shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs, declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. (5) Deputy Commissioner of Customs or Assistant Commissioner of Customs, shall prepare a report of the inquiry recording his findings after the conclusion of the inquiry. (6) The jurisdictional Commissioner of Customs shall provide to the authorised carrier a copy of the ....
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....rs, and based on the feedback received several changes were incorporated and the said regulations was made effective from 01.08.2019 with transitional provisions under Regulation 15 till 30.09.2020. Relevant paras of Circular 12/2021-Cus. is given below: Circular No. 12/2021-Customs F. No.450/58/2015-Cus IV(Pt) Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) Room No.227B, North Block, New Delhi, dated the 30th June, 2021 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive) All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax, All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive), All Principal Commissioners/ Commissioners of Customs & Central tax, All Principal Director Generals/ Director Generals under CBIC. Madam/Sir, Subject: Implementation of the Sea Cargo Manifest and Transhipment Regulations. Kind reference is invited to the Circular No. 43/2020- Customs dated 30th September 2020 on the impl....
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.... in the new format, this leading to difficulty in further integration. ......... 8. Further, Board vide Customs Notification No. 56/2021 -Customs (N.T) dated 30.06.2021 has extended the transitional provisions of SCMTR till 31st July 2021 for to enable carriers continue mandatory filing on parallel basis. 9. The Principal Chief/Chief Commissioners of Customs are requested to issue Public Notices and guide the trade suitably to ensure smooth implementation of the Sea Cargo Manifest and Transhipment Regulations. 7.3 Taking into account of disruptions caused due to Covid-19 Pandemic and non-readiness of the stakeholders, CBIC had issued Notification No.94/2020-Customs (N.T.) dated 30.09.2020, vide which the transitional provisions under Regulation 15(2) were further extended from 01.10.2020 till 31.03.2021 to enable submission of manifests under erstwhile regulations. However, as per Regulation 15(1), mandatory filing of different declarations in new format in a phased manner is provided for as per the annexure-A to this circular. 7.4 Furthermore, different timelines are prescribed by the Government so that trade has sufficient time to comply with the ....
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....ent) Regulations, 2024. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Sea Cargo Manifest and Transshipment Regulations, 2018, - (i) In regulation 15, in sub-regulation (2), for the words, figures and letters, "till 31st August, 2024", the words, figures and letters, "till the date mentioned in column (3) of the table below for the Customs Ports mentioned in the column (2) of the said table." Shall be substituted. (ii) after Form-XII, the following table shall be inserted, namely: - TABLE [Refer Regulation 14(2)] Sr. No. Customs Ports Date till which the transitional provisions are applicable (1) (2) (3) 1. Mormugao (INMRM1) 10.09.2024 2. Mangalore (INNML1) 30.09.2024 3. Mumbai (INBOM1) and Kandla (INIXY1) 15.10.2024 4. Tuticorin (INTUT1) and Vishakhapatnam (INVTZ1) 31.10.2024 5. Ennore (INENR1), Kattupalli (INKAT1) and Cochin (INCOK1) 15.11.2024 6. All the Customs Ports other than mentioned at Sr. No. 1 to 5 above 30.11.2024 ....
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....n case of efforts taken by the various stakeholders in filing the declarations in the prescribed format electronically. The efforts taken by the stakeholders to be closely monitored and all the stakeholders be nudged for filing in the new format in a timely manner. 5. The Chief Commissioners of Customs in coordination with the Directorate General of Systems are requested to conduct weekly outreach programs in their respective zones so that the extended time frame is fully utilized by all stakeholders for smooth implementation of SCMTR. 6. This Circular may be given wide publicity by issuing suitable Trade Notice/Public Notice. Difficulties, if any, in the implementation of the above Circular may be brought to the notice of the Board. 7. Hindi version follows. Yours faithfully, (Dhananjay Singh) Under Secretary to the Government of India Email: [email protected] 7.6 Hence, under such circumstances where CBIC had specifically directed the Chief Commissioners/Commissioners of Customs to sensitise the field officers not to take penal action in the interim period, we find that the impugned order invoking the provisions of....
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....nce shall not permit the loading at a customs station- (a) of export goods, other than baggage and mail bags, unless a shipping bill or bill of export or a bill of transhipment, as the case may be, duly passed by the proper officer, has been handed over to him by the exporter; (b) of baggage and mail bags, unless their export has been duly permitted by the proper officer. Delivery of departure manifest or export manifest or export report Section 41. (1) The person-in-charge of a conveyance carrying export goods or imported goods or any other person as may be specified by the Central Government, by notification, shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, a departure manifest or an export manifest by presenting electronically, and in the case of a vehicle, an export report, in such form and manner as may be prescribed and in case, such person- in-charge or other person fails to deliver the departure manifest or export manifest or the export report or any part thereof within such time, and the proper officer is satisfied that there is no sufficient cause for su....
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....e duty sought to be evaded or five thousand rupees, whichever is higher: Provided that where such duty as determined under sub-section (8) of section 28 and the interest payable thereon under section 28AA is paid within thirty days from the date of communication of the order of the proper officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent of the penalty so determined (iii) in the case of any other goods, to a penalty not exceeding the value of the goods, as declared by the exporter or the value as determined under this Act, whichever is the greater." 8.2 In terms of the legal provisions of Sections 34 and 39 ibid, export goods shall not be loaded on to a vessel except under the supervision of proper officer of Customs and the master of the vessel shall not permit loading of any export goods, until an order has been granted for entry outwards for such vessel by the proper officer of customs. It is not the case of Revenue, that the vessel 'MV Thorsky' which sailed out from JNCH Nhava Sheva port on 09.01.2022 was not given 'Entry Outwards' by Customs authorities and the loading of ....
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.... that the Commissioner of Customs (General), JNCH and other Commissioner of Customs, NS-II and NS-IV of JNCH have issued various instructions, standing orders being trade facilitation measures for expeditious customs clearance of cargo. These are contained in Public Notices No. 03/2017 dated 09.01.2017; No.138/2020 dated 23.10.2020; No.13/2017 dated 31.01.2017 & No.47/2017 dated 31.03.2017. Further, Public Notices No. 163/2016 dated 01.12.2016 & No. 174/2016 dated 15.12.2016 provide for Standard Operating Procedure consequent to commencement of "Document Processing Area" in the Parking Plaza and Gate Automation for Export & Import through NSCIT/NSIGT, GTI & JNPCT, in order to provide a single point documentation processing in case of exports. In the Public Notice No. 03/2017 dated 09.01.2017, at paragraph 5(b) it has been clarified that "it is the responsibility of the Port Terminal Operator to ensure that once any container has entered the Parking Plaza within the prescribed time limit, the vessel is not missed. In this regard, if required, they may issue advisory prescribing the timelines so that if any container has entered the Parking Plaza within those time lines, its loading ....
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....function of the proper officer of Customs, and in case of any undue delay in issue of LEO, the exporter or his agent cannot be found fault and they cannot be allowed to loose the loading of export goods into the vessel, though which the export goods were planned to be exported. Essentially, to take care of such eventualities various error messages are generated in Customs EDI system, to ensure that these are rectified on examination of the merits of each case. Further, the purpose of generating various error messages is to ensure that the data captured with respect to exports/imports are properly validated and the Customs authorities ensure that all legal requirements have been met in the process. Some of the error messages relating to exports are as follows No. Code Error message SACHE18 B S/B already filed in another EGM No. SACHE18 G Sailing Report not entered SACHE18 L LEO date is greater than sail date SACHE18 R Record does not exists in C_sb_rotn for that EGM SACHE18 P Packets mentioned in EGM does not match with C_SB SACHE18 N Total No. of container does not match with C_Container SACHE18 W Total Qty in ....