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 in respect of air cargo
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....s invited to the provisions of Sections 48 and 49 of the Customs Act, 1962; the Handling of Cargo in Customs Areas Regulations, 2009 (HCCAR, 2009); Board Circular No. 42/2001-Cus dated 31.07.2001; and the instructions issued by the Central Board of Indirect Taxes and Customs (CBIC) from time to time on the above subject, to all concerned Importers, Exporters, Customs Brokers, Custodians, Customs Cargo Service Providers (CCSPs), Airlines, Airline Agents, Ground Handling Agencies and other stakeholders dealing with air cargo. 2. It has been observed that imported goods are, at times, held up due to investigations, examinations, testing, verification, approval by Participating Government Agencies (PGAs), issuance of statutory No Objection C....
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....strictly in accordance with law. A. Intimation regarding availability of Section 49 (i) Whenever imported air cargo is placed on hold, detained, or its clearance is likely to be delayed on account of an investigation, examination, testing, verification, requirement of an NOC, approval by a 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 occurrence of such 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 Customs Act, 1962 for sto....
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....e to pending Customs or other statutory processes. B. Processing 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 auth....
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....nvestigation, testing or any other statutory process for an extended period, the concerned Assistant/Deputy Commissioner shall periodically review the necessity of continuing such hold and endeavour to complete the process expeditiously in accordance with law. C. Issuance of waiver certificates (xi) Attention is invited to Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 (HCCAR, 2009), regarding non-recovery of demurrage/ detention or other applicable charges, as provided therein, 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 ....
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.... (xvii) Custodians, CCSPs, Airlines, Airline Agents, Ground Handling Agencies and other entities operating within the Air Cargo Complex shall maintain effective communication with the trade and facilitate utilisation of statutory provisions intended to minimise avoidable logistics costs, reduce cargo dwell time and ensure efficient utilisation of aircargo infrastructure. (xviii) Custodians, CCSPs and Ground Handling Agencies and other stakeholders shall maintain proper records of all advisories, reminders and communications issued under this Public Notice and shall produce the same before the Customs authorities whenever called upon to do so. (xix) Failure by a Custodian, CCSPs or other stakehoders to comply with the....