Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Room No. 229 A, North Block
New Delhi, dated: 28th August, 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.
Sir / Madam,
Subject : Procedure for disposal of unclaimed/ uncleared cargo under section 48
of the Customs Act, 1962, lying with the custodians – regarding
Attention is invited to Board
Circular No. 50/2005-Cus. dated 1st December,
2005, issued on the above mentioned subject. References have been received
regarding difficulties faced in respect of disposal of motor cars and negative
list items.
- The matter has been examined. It is seen in this regard that instructions
contained in para 3(iii) of the Circular No. 50/2005-Cus. dated 1st December,
2005 in respect of disposal of car and items of negative list has not been
implemented in right perspective which has resulted in accumulation of
unclaimed, uncleared and confiscated cargo and blockage of substantial
Government revenue.
- Accordingly, it has been decided by the Board that the concerned Commissioner
of Customs should ensure that early investigation, issue of Show Cause Notice
and adjudication, if required, in respect of such goods (motor cars and goods of
negative list) are taken up on priority so that the goods are not allowed to
remain uncleared for longer period blocking substantial Government revenue.
These goods may be disposed of by auction after adjudication subject to
condition that they are not prohibited in nature. Board also desires noticeable
improvement in disposal of such goods unclaimed / uncleared.
- These instructions may be brought to the notice of all the concerned officers
by issuing suitable Standing orders/instructions/Public Notices.
Yours faithfully,
(G. S. Sinha),
OSD (Customs IV)
F.No.442/12/2004-Cus.IV (Pt.)