TaxTMI 
TaxTMI 
Facilitation of storage of imported goods under Section 49 of the Customs Act, 1962 and streamlining of issuance of detention/demurrage waiver certificates
X X X X Extracts X X X X
X X X X Extracts X X X X
....ns of Sections 48 and 49 of the Customs Act, 1962; the Handling of Cargo in Customs Areas Regulations, 2009 (HCCAR, 2009); the Sea Cargo Manifest and Transhipment Regulations, 2018 (SCMTR, 2018); Board Circular No. 42/2001-Cus dated 31.07.2001; Public Notice No. 01/2013 dated 03.01.2013; and the instructions issued by the Central Board of Indirect Taxes and Customs (CBIC) from time to time on the above subject, to all Importers, Exporters, Customs Brokers, Custodians, Container Freight Stations (CFSs), Shipping Lines, Shipping Agents, Customs Cargo Service Providers (CCSPs) and other stakeholders. 2. It has been observed that imported goods are, at times, held up due to investigations, examinations, testing, verification, approval by Par....
X X X X Extracts X X X X
X X X X Extracts X X X X
....962, continue to operate strictly in accordance with the law. A. Intimation regarding the availability of Section 49 (i) Whenever imported goods are placed on hold, detained, or their clearance is likely to be delayed on account of an investigation, examination, testing, verification, the requirement for an NOC, approval by any Participating Government Agency (PGA), or any other Customs or statutory process, the concerned Assistant / Deputy Commissioner shall, without delay and preferably within one working day from the aforementioned event, notify the importer or the authorised Customs Broker in writing or through email. Such communication shall inform the importer of the availability of the facility under Section 49 of the Custom....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of requests under Section 49 (v) Upon receipt of an application under Section 49 of the Customs Act, 1962, the concerned Assistant / Deputy Commissioner shall examine the application expeditiously and strictly in accordance with the provisions of Section 49 of the Customs Act, 1962, and the applicable notifications, regulations and Board instructions. (vi) Where no legal or operational impediment exists, permission to store imported goods under Section 49 may be granted without undue delay. (vii) Where imported goods are subject to investigation, examination or regulatory action by any Participating Government Agency or any other statutory authority, and consultation with that authority is considered necessary before deciding the r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ll periodically review the necessity of continuing such hold and endeavour to complete the process expeditiously in accordance with the law. C. Issuance of Waiver Certificates (xi) Attention is invited to Regulation 6(1)(l) of HCCAR, 2009, and Regulation 10(1) (l) of SCMTR, 2018, regarding non-recovery of demurrage or container detention charges for the period during which goods remain detained by Customs for verification, examination, investigation, or other Customs-related processes, subject to fulfilment of the prescribed conditions. (xii) Waiver certificates shall be issued by the concerned Assistant / Deputy Commissioner, or any officer specifically authorised for the purpose, only after due verification of facts and records. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Shipping Lines, Shipping Agents and other Customs Cargo Service Providers shall maintain effective communication with trade and facilitate the utilisation of statutory provisions intended to minimise avoidable logistics costs, reduce cargo dwell time and ensure the efficient utilisation of Customs area infrastructure. (xviii) Custodians, CFSs and other Customs Cargo Service Providers shall maintain proper records of all advisories, reminders and communications issued under this Public Notice and shall produce them before Customs authorities whenever called upon to do so. (xix) Failure by a Custodian, CFS or other Customs Cargo Service Provider to comply with the directions contained in this Public Notice, particularly with regard to t....