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F.No. S/6-Gen.-2833/2012-13 BOND JNCH Dated:01.10.2013

01. Attention of all the officers is drawn to the Standing Order No. 30/2008 dated 11.07.2008 issued from JNCH w.r.t. the subject captioned above.

02. The Export Inspection Agency under Ministry of Commerce and Industry conveyed that the following commodities have been notified under Section 7 of the Export (Quality Control and Inspection) Act, 1963, under the respective Standing Order of EIA cited against

1. The scheme of appointment of warehousing, deposit of imported goods under bond in these warehouses and clearance of such bonded goods is envisaged under Chapter IX of the Customs Act, 1962. In accordance with the provisions of Chapter IX and the directions issued by the CBEC from time to time, warehouses are appointed by the Assistant/Deputy Commissioners of Customs in the areas falling under their respective jurisdiction.

In Mumbai Custom Zones also, the warehouses have been appointed for the deposit of bonded goods by the jurisdictional officers over a long period of time. The warehouses situated in the Greater Mumbai area and Vashi were/are appointed by the officers of Mumbai Custom House and the bonded goods deposited in these warehouses are also monitored by them. Similarly, the warehouses in the Panvel & Uran- Taluka of Dist- Raigad, Maharastra are appointed by the officers of the JNCH and the bonded goods deposited in these warehouses are controlled by them.

3. Depending on the proximity of these warehouses to all the Customs Commissionerates of Mumbai Zones, the bonded goods are deposited by the various importers in these warehouses. As per the prevalent practice, Goods imported through JNPT and in-bonded with JNCH are allowed to be deposited in the Customs Bonded Warehouses, licensed and controlled by the jurisdictional Commissionerate of NCH. Similarly, goods imported through Mumbai Port/A.C.C and in-bonded with the respective Customs Houses are also allowed to be deposited in the Warehouses, licensed and controlled by JNCH. In such cases, transportation of imported goods are allowed from the gateway port/Airport of a certain jurisdiction of Mumbai Custom Zone to the proximate Mumbai Custom Zone, under the preventive supervision of the Customs Officers.

owner meeting the cost of such supervision. Such a practice has been allowed to be followed since long and it was also clarified/directed by the then Chief Commissioner of Customs, Mumbai vide D.O. F.No. S/II-8(2)CCU/96 dated 1.10.1997 that the provisions of Warehoused Good (Removal) Regulations, 1963 may be kept in mind and regular importers, Government/Public Sector importer etc. may be allowed to remove their goods from Mumbai/JNPT Port to these warehouses on a simple bond, without insisting for Bank Guarantee and similarly the bonded goods may also be allowed to be transferred from one of these warehouses to another.

4. As of now, there is a lack of clarity/divergence in practice as to who will issue demand notice for time expired Warehoused goods and who will monitor such goods, when the goods are imported through one Customs House, and allowed to be bonded by that Custom House, however deposited in a Warehouse licensed by the other Custom House. Considering the historical legacy of Mumbai Customs, this practice cannot be changed. There is no reason to amend the practice as it would cause undue hardship to the trade and restrict their choice of Warehouse; however it is felt that a proper mechanism is required to be put in place so that effective monitoring of the bonded goods permitted to be deposited/lying in these warehouses is undertaken at regular intervals.

5. Therefore, in order to have an effective monitoring of such warehoused goods, the following procedure is prescribed and the same shall be followed strictly by all concerned:

A. For goods, in respect of which permission for warehousing has been granted by JNCH:

(i) The clerks posted in Bond section shall make proper entries of the goods in Bond registers maintained in the format prescribed in bond manual. For each bonded warehouse, there shall be a separate register.

(ii) The entries made in these registers shall be authenticated by the DOS/Bond and the Superintendent I/C of the bonded warehouse.

(iii) The clerks shall put up these registers alongwith the details of bonds expiring in the forthcoming month, through DOS/Bond, on fortnightly basis to the Superintendent I/c of the respective warehouse.

(iv) Assistant/Deputy Commissioner of Customs (Bond) shall inspect these registers every month to ensure that timely action is taken by the Superintendent I/C of the concerned bonded warehouse.

(v) The Superintendent I/c shall scrutinize the fortnightly statement received for each warehouse and ensure issuance of a formal notice, in proforma prescribed in the bond manual, one month before the expiry of warehousing period, asking the importer to clear the goods on
payment of duty leviable thereon before the expiry of warehousing period.

(vi) In the cases where the goods are lying in a warehouse falling under the jurisdiction of JNCH and the importer fails to clear the warehoused goods on completion of warehousing period, a notice under section 72(1) of the Customs Act, 1962 shall be issued to the importer on the next day after the expiry of warehousing period asking him to clear the goods after payment of duty & other charges as applicable, within 15 days of receipt of the notice; except in the cases where the request/application for extension submitted by the concerned importer is under consideration of the competent authority.

(vii) After three weeks of date of issue of notice under section 72(1) of the Customs Act, 1962 a notice of detention of goods under section 72(2) of the Customs Act, as prescribed in the Bond Manual shall be issued to the importer, provided the goods have not been cleared after issuance of notice under section 72(1).

(Viii) If the importer still fails to pay the duty and other dues on such bonded goods, the Superintendent I/C shall forward his report alongwith reply of the importer, if any, to Assistant/Deputy Commissioner of Customs (Bond), recommending appropriate action and disposal of goods by public auction. In turn, the Assistant/Deputy Commissioner of Customs (Bond) shall take appropriate action and with the approval of Joint/Additional Commissioner of Customs (Bond), forward the particulars of the goods to disposal unit for auction of the goods.

(ix) In case the sale proceeds generated out the sale of such goods is less than the Government dues, action under Section 142 of the Customs Act, 1962 shall be initiated by the Assistant/Deputy Commissioner of Customs (Bond) immediately.

(x) In cases, where the goods are lying in a warehouse situated outside the jurisdiction of JNCH, but allowed into Bond by JNCH and Bond/BG executed with JNCH; on expiry of warehousing period, the Asstt./ Dy. Commissioner in charge of bond, JNCH shall issue notices under section 72(1) & 72(2) of the Customs Act, 1962, respectively for the recovery of appropriate duty and other charges, as applicable. In such cases, it will be necessary for the JNCH Bond Officer to take actual position of goods from Bond Officer of NCH, i.e Warehouse where goods are lying. In consultation with them, the notices shall be issued and copies endorsed to all.

(a) A report on the action taken in this regard will be forwarded to the jurisdictional Asstt./ Dy. Commissioner (Bond) of the Custom House under whose jurisdiction the Bonded Warehouse is licensed. The procedure outlined above in sub-para (vi) to (ix) shall be followed in these cases also.

(xi) In all cases, where in-bonding is allowed by JNCH, ex-bond B/E may also be filed with JNCH only, as far as possible.

B. For goods, in respect of which permission for warehousing has been granted by other Customs Houses and the goods are deposited in the warehouses falling under the jurisdiction of JNCH:
In all such cases, the Superintendent I/c of Warehouse shall ensure submission of monthly report of bonded goods lying beyond the permissible period of warehousing, by the Custodian of the warehouse every month. Such reports shall be forwarded to the AC/DC (Bond) of
the Customs House, who has permitted warehousing of the said goods, for cross verification. Demand/Showcause notice under section 72(1) of the Customs Act, 1962 and action for recovery of appropriate duty & other charges will have to be taken by the concerned AC(Bond) of the Custom House.

6. Each Custom House shall send a list of goods lying in their Bonded Warehouse, (i.e. licensed by them) but allowed to be bonded by the other Custom House to the AC (Bond) of the originating Custom House for proper monitoring and timely action on a regular monthly basis.

C. There shall be an inspection team constituted by the Commissioner of Customs (Import), every year for inspection of bonded goods lying in the warehouses falling under the jurisdiction of the Import Commissionerate. The team shall verify the particulars of the bonded goods with the relevant documents. All cases where the goods continue to lie in the warehouse after the expiry of warehousing period shall be specially taken up for scrutiny and other checks by the inspection team in order to guard against deterioration, substitution or any other unlawful removal. This inspection shall be done in December every year. During this inspection position of goods allowed to be bonded as per (B) above shall be correlated and cross verified with originating Custom House and report sent to them for further necessary action.

7. All standing orders issued previously in this regard stand modified to the above extent.

Commissioner of Customs (Import)
JNCH, Nhava Sheva

Copy to :-
1. CC-I,-II,-III.
2. Commr.(I)-NCH.
3. Commr.(I)-ACC.
4. Office Copy.

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