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Regarding Warehousing - Irregularities found in clearance of goods from
bonded warehouse
Circular No. 52
dated 27th July 1998
Several instances of irregularities in the clearance
of goods from Bonded Warehouses have come to the notice of the Board.
2. Board desires
that suitable instructions may be issued to all field officers to alert against
any such irregularities and in particular follow the following procedure: -
(i) The goods should
be stored in a Bonded Warehouses only after due examination. Reverse of the Bill
of Entry must confirm the veracity of the declared description with the
distinctive identification marks of the subject goods.
(ii) At the time of actual
removal of the goods from the warehouse, the declared description of the goods
recorded on the Warehousing Bill of Entry, should be tallied with the
description declared on the ex - bond (Green) Bill of Entry.
(iii) There should be regular audit
and inspection by the senior officers and the Custom House audit parties so that
the nature, quantity, number and other relevant particulars with reference to
the concerned documents are verified. The exercise could be once in six months
for audit parties supported by surprise checks by senior officers.
(iv) The records of bonded goods
in the Customs Houses, as far as possible, should be computerised.
(v) It should also be made
mandatory for the Central Warehousing Corporation and other warehouses to submit
status report as regard the consignments pending for one year and above. The
position can then be crosschecked in the Customs House where the warehousing
Bills of Entry had originated.
(vi) Action under section 72 of
the Customs Act, 1962 must be initiated on expiry of the warehousing period.
(vii) All cases where goods
continue to lie in the warehouse after the expiry of warehousing period should
be specially taken up for scrutiny by the audit parties and other checks in
order to guard against deterioration substitution or any other unlawful removal.
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