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Government of India
Ministry of Finance
Department of Revenue
(Central Board ofIndirect Taxes and Customs)
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Instruction No 17/2020-Customs
Room 277, North Block
New Delhi, dated the 10th August, 2020
To
All Principal Chief Commissioner/Chief Commissioner of Customs/Custom
(Preventi ve),
All Principal Chief Commissioner/Chief Commissioner of Central Tax and Customs,
All Principal Commissioner/Commissioner of Customs /Custom (Preventive),
All Principal Commissioner/Commissioner of Central Tax and Customs.
Sir/Madam,
Subject:- Disposal of un-claimed/un-cleared/seized/confiscated goods - reg.
Kind reference is drawn to Board's Circular No. 49/2018-Customs, dated 03.12.2018
and Disposal Manual, 2019 (https:!!www.cbic.gov.in!resourcesl/htdocscbec!deptt offcr!disposal-manual-2019.pdf) with respect to procedure for expeditious
disposal of un-claimed/un-cleared/seized/confiscated goods.
2. Several instances have come to notice of the Board regarding pendency in the
disposal of such goods including some that are of hazardous and explosive nature. As is well
known, the expeditious disposal of such goods that are ripe for disposal is required not only
to safeguard revenue at the earliest but also to prevent loss of revenue due to any untoward
incident such as theft or pilferage. Expeditious disposal of goods that are of hazardous or
explosive nature is especially necessary to prevent any damage to life and property that may
arise. Needless to state, till the un-claimed/un-cleared/seized/confiscated goods are disposed
as per law, they need to be kept securely and safely in accordance with all extant instructions.
3. It is re-iterated that disposal of all such un-cleared/un-claimed cargo may be expedited
as per the timelines stated in Circular No. 49/2018-Customs, dated 03.12.2018. Further, in
terms of section 48 of the Customs Act, 1962 hazardous un-cleared/un-claimed goods may be
disposed at any time. With respect to seized/confiscated goods, the procedure and timelines
for disposal are as mentioned in Chapter 2 of the Disposal Manual, 2019.
4. Taking note of the importance of timely and expeditious disposal of un-claimed/uncleared/seized/confiscated goods, Board has decided to start a Special Drive with immediate
effect i.e. from tomorrow (11.08.2020) and ending on 15.09.2020 for complete disposal of
all un-claimed/un-cleared/seized/confiscated goods due for disposal by 0l.08.2020 as per
prescribed guidelines. Special care would be taken to also confirm that till their disposal all
such goods as well as other goods that may become ripe for disposal later, are kept safely and
securely (including safe from fire) and do not present any danger to life or property. It must
be positively ensured that no such goods ripe for disposal are held up in any Customs station
beyond the prescribed timelines.
5. Further, Commissioner of Customs shall undertake safety audit in co-ordination with
Pollution Control Board/Fire Safety Department or any other competent authority and cause
custodian to undertake all the sufficient measures to ensure safe storage and handling of the
hazardous and explosive materials in a Customs area.
6. In this regard Principal Chief Commissioner/Chief Commissioner of the zone must
ensure that all the details of the goods referred in paras 2 and 3 are entered in the UCC
module of ICES. This would help in real-time monitoring of the disposal. DG Systems shall
provide a detailed Advisory on this systems functionality.
7. All field formations may furnish a report on 24.08.2020 and 15.09.2020 to the Board
regarding disposal of un-eleared/un-elaimed and seized/confiscated goods in the format
attached herewith till the completion of this Special Drive.
8. Any issues faced in implementation of this instruction may be brought to the notice of
the Board.
yours faithfully
F .No. 4501179/2017- eus.IV
(Kevin Boban)
OSD (Customs)
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