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Issue of Notification as per section 54 of the Customs Act, 1962 -
Transhipment - regarding
Notification No. 50-Customs (NT) dated 6th September, 1995 has
been issued appointing all the Customs ports including Inland Container Depots
(ICDs) and Customs Airports notified under section 7 of the Customs Act, 1962 as
places for transhipment of imported goods.
2.
As you are aware, in terms of sub-section (3) to section 54 of the
Customs Act, 1962, goods imported into a Customs Port or airport and mentioned
in the import manifest as for transhipment to any major port as defined in the
Indian Ports Act, 1908 or the Customs airport at Bombay, Calcutta, Delhi or
Madras has be allowed transhipment without payment of duty by the proper
officer. This facility of transhipment, without payment of duty, is also
available to imported goods meant for any other Customs ports including an
Inland Container Depot, or Customs airports, notified by the Central Board of
Excise & Customs in this behalf. Imported goods can also be allowed
transhipment subject to satisfaction of the proper officer that these are bona
fide intended for transhipment.
3.
Notification have been issued in the past appointing some of the Customs
port/ airports notified under section 7 of the Customs Act, 1962 as places for
transhipment. However, these notifications do not cover all the airports/ ports
including ICDs and in respect of the airports/ ports including ICDs not covered
by these notifications, the transhipment is being allowed by the proper officer,
on case-to-case basis.
4.
Notification No. 50/95-Cus. (N.T.) has now been issued with an intention
to bring uniformity in the matter of transhipment & for the sale of
administrative convenience. In terms of this notification all the Customs Port
including ICDs & customs airports notified u/s 7 of the Act, 1962 would be
entitled for automatic transhipment of imported goods.
5.
The Notification as mentioned in Annexure to this letter by which airport
at Bangalore & ICDs at Pragati Maiden (New Delhi), Bangalore Cantt,
Anabardhi Railway Station (AP), Coimbatore (TN), Dhanbari Kalan (Ludhiana,
Punjab). New Guwahati (Assam), Raddipalam (AP) Amin Gaon (Guwahati, Assam) &
Sanganer (Jaipur, Rajasthan) have been declared as place for transhipment are
also being rescinded.
6.
Please issue suitable S.O. to your field officer & trade interest may
also be suitably informed. Any suggestions/ views/ comments/ difficulties on the
change may be brought to the notice of the Board.
ANNEXURE
1. Notification No. 190/81-Cus dated 7.8.81.
2. Notification No. 83/84-Cus dated 19.3.84.
3. Notification No. 84/84-Cus dated 19.3.84.
4. Notification No. 116/84-Cus dated 27.4.84.
5. Notification No. 117/84-Cus dated 27.4.84.
6. Notification No. 120/85-Cus dated 4.4.85.
7. Notification No. 271/85-Cus dated 20.8.85.
8. Notification No. 272/85-Cus dated 20.8.85.
9. Notification No. 336/85-Cus dated 14.11.85.
10. Notification No. 64/89-Cus dated 3.11.89.
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