| Date: |
11-02-1998
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| Notification No: |
Customs Circular No 8/1998
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Modus operandi regarding fraudulent availment of exemption from payment of import duty under Section 90 and Notifn. No. 211/ 83 on ship spares and stores for ships
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Modus operandi regarding fraudulent availment of exemption from payment
of import duty under Section 90 and Notifn. No. 211/ 83 on ship spares and
stores for ships
Circular
No. 8
dated
11th February 1998
It has come to the notice of the Board that many
parties had fraudulently cleared imported cargo from Bonded warehouses under
Sec. 90 of the Customs Act, 1962 duty free for delivery to Naval Ships. Similar
clearances were also noticed duty free under Notifn. No. 211/ 83 for use as ship
spares. The modus operandi in both cases was to clear the goods from the bonds
and divert them to the local market. Though they were destined to Shipping
Corporation of India and Naval Ship, goods never reached there.
2. In all these
cases, it was observed that the mandatory provision for escorting the goods were
not adhered to which facilitated diversion of the goods to domestic market.
3. Board desires
that the provisions regarding clearance and escorting of goods imported as 'ship
stores' or 'ship spares' should be unscrupulously followed. The suitable actions
may kindly be taken to guard against this type of frauds, necessary standing
orders to all departmental officers may be issued/ reiterated.
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