Wait...

Online India Export Import Data Search

Complete Training Video : Click Here

Date: 08-02-2017
Notification No: Instruction
Issuing Authority: Indian Customs  
Type: Instruction
File No: F. No. 591/04/2016-Cus (AS)
Subject: Passing of order under Section 110 of the Customs Act, 1962 – reg

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Anti-Smuggling Unit)

Instruction no. 01/2017-Customs

New Delhi, dated 8th February, 2017

To
All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive),
All Principal Chief Commissioners/ Chief Commissioners of Customs & Central Excise.
All Principal Directors General / Directors General of CBEC.
All Principal Commissioners/Commissioners of Customs / Customs (Prey).
All Principal Commissioners/Commissioners of Customs (Appeals).
All Principal Commissioners/Commissioners of Customs & Central Excise.
All Principal Commissioners/Commissioners of Customs & Central Excise. (Appeals).

Subject: Passing of order under Section 110 of the Customs Act, 1962 – reg.

Madam/Sir,

Attention is invited to Section 110 of the Customs Act, 1962 and Para 1.1 of Chapter 15 of the Customs Manual 2015.

2. It has been brought to the notice of the Board that in several cases, goods arc being held-up/seized by the field formations only under panchnama and separate orders for seizure of goods are not being passed. The Hon’ble Delhi High Court, in a recent order, has held that a panchnama is a statement by panchas (witnesses) and cannot be taken to be an order passed by the proper officer under Section 110 of the Customs Act, 1962.

3. Though Section 110 of the Act ibid does not specify passing an order for seizure of goods, it says that where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer.

4. In view of the above, in all future cases, the following may be adhered to:

  • Whenever goods are being seized, in addition to panchnama, the proper officer must also pass an appropriate order (seizure memo/order/etc.) clearly mentioning the reasons to believe that the goods are liable for confiscation.
  • Where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall nor remove, part with, or otherwise deal with the goods except with the previous permission of such officer. In such cases, investigations should be fast-tracked to expeditiously decide whether to place the goods under seizure or to release the same to their owner.

5. Further, it has been brought to the notice of the Board that in cases where provisional release of seized goods is allowed under Section 110A of the Act ibid, show cause notices are not being issued within the stipulated time period on the ground that the goods have been released to the owner of the goods. The provisions of the Customs Act, 1962 are clear that irrespective of the fact whether goods remain seized or are provisionally released, once goods are seized, the time period (including extended time period) stipulated under Section 110(2) of the Act shall remain applicable and has to be strictly adhered to.

6. The Chief Commissioners/Director Generals are requested to circulate the present guidelines to all the formations under their charge. Difficulties, if any, in implementation of the aforesaid guidelines may be brought to the notice of the Board. Hindi version follows.

(Rohit Anand)
Under Secretary to the Government of India
[F. No. 591/04/2016-Cus (AS)]

       

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 20-07-2017
Notification No. 72/2017 - Customs (N.T.)
Rate of exchange of conversion of the foreign currency with effect from 21st July, 2017

Date: 18-07-2017
Central Excise Notification No. 21/2017
Central Excise Notification No. 21/2017

Date: 18-07-2017
Notification No. 22/2017- Central Excise (N.T.)
Notification No. 22/2017- Central Excise (N.T.)

Date: 14-07-2017
Notification No. 67/2017-Customs
Seeks to further amend notification no. 25/2005-customs dated 01.03.2005.

Date: 14-07-2017
Notification No. 71/2017 - Customs (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver

Date: 13-07-2017
Notification No. 35/2017-Customs (ADD)
Seeks to Impose provisional anti-dumping duty on imports of 'O-Acid" originating in exported from China PR

Date: 13-07-2017
Notification No. 34/2017-Customs (ADD)
Seeks to extend levy of anti- dumping duty on imports of ' Grinding Media Balls' (excluding Forged Grinding media Balls), originating in, or exported from, Thailand and people's Republic of China imposed vide Notification 36/2012- Customs (ADD) ,dated 16th July, for one year i.e. up to and inclusive of the 15th July, 2018.

Date: 13-07-2017
Instruction
Constitution of Review Committees of the Commissioners of Central Excise and Service Tax-Regd. - 04/2017

Date: 13-07-2017
Instruction
Constitution of Review Committees of the Commissioners of Central Excise and Service Tax-Regd. - 03/2017

Date: 13-07-2017
Instruction
Constitution of Review Committees of the Chief Commissioners of Central Excise and Service Tax-Regd. - 02/2017