Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Room No. 229 A, North Block
New Delhi, dated: 29th October, 2012.
To,
All Chief Commissioners of Customs / Customs (Prev.).
All Chief Commissioners of Customs & Central Excise.
All Commissioners of Customs / Customs (Prev.).
All Commissioners of Customs & Central Excise.
Director General of Revenue Intelligence.
Subject: Clearance of containers and imported goods – regarding
Sir / Madam,
Instances have come to notice of the Board that clearance of some containers
were allowed without filing of Bill of Entry and payment of Customs duty by
using forged signatures of Customs officials on manual Out of Charge orders
(gate passes) leading to substantial loss of revenue to the Government
exchequer. These cases highlight the high propensity to commit fraud and duty
evasion.
- The matter has been examined in the Board. In order to redress the issue and
to prevent fraud in future, it has been decided that Commissioners concerned
shall develop a proper gate management system where Deputy / Assistant
Commissioner of Customs, Docks / Import Shed and Deputy / Assistant Commissioner
of Customs, Special Intelligence & Investigation Branch (SIIB) would carry out
surprise checks at out gate and verify authenticity of the gate passes issued by
the custodian. Further, Out of Charge orders must be computerized and manual Out
of Charge orders should be allowed only in the rarest of rare and genuine cases.
Also specimen signature of the officers posted in Docks / Import Shed should be
made available at the out gate for verification. Further manual Out of Charge
orders (gate passes) booklets, official stationery, stamp etc. should be kept in
safe custody. Due care should also be taken to verify the particulars in the
Bill of Entry and other important documents.
- The Board desires that aforementioned instructions are complied with strictly
and special care taken by field formation to avoid any cases of misuse in
future. Needless to say any failure in complying with these instructions will
have a revenue angle, and hence inevitable consequences including fixing
accountability on erring officer(s).
- These instructions may be brought to the notice of all the officers concerned
by issuing suitable Standing Orders/instructions/Public Notices.
Yours faithfully,
(G. S. Sinha),
OSD (Customs IV)
F.No.450/24/2012-Cus.IV
Copy to:
Internal circulation (as usual).