puts in place a revised procedure for
expeditious disposal of unclaimed/uncleared cargo, lying with
custodians, under Section 482 of the Customs Act, 19623. Para ... despite several earlier Circulars
holding the field, satisfactory disposal of unclaimed/uncleared cargo at
customs locations was not forthcoming. In these circumstances, the
Central Vigilance
Circular lays in place a
procedure for disposal of unclaimed and uncleared cargo in terms of the
provisions made in Section 48 of the Customs ... stipulation
contained in that Circular which prescribes that unclaimed / uncleared cargo
Signature Not Verified
Digitally Signed
By:NEHA
Signing Date:08.09.2022
11:09:49
shall
11222, 149, 152 of 2022
2.The Joint Commissioner of Customs
Uncleared Cargo Cell,
Office of the Commissioner of Customs (Chennai -IV),
Custom House ... cargo is rendering a service by
auctioning the cargo to the auction purchaser who is the ultimate beneficiary of
the cargo. Hence, such custodian referred
dated
01.12.05, which lays down the procedure for disposal of
unclaimed/uncleared cargo and wherein it is clearly mentioned that
the reserve price and bids ... 2005 dated 1.12.2005, which lays
down procedure for disposal of unclaimed/uncleared cargo, wherein
it has been clearly mentioned that reserve price and bids would
cargo andstuffing export cargo which is sent to their CFS on the instructions of the shipping lines. After taking custody. non-duty paid imported cargo ... clear their cargo from the CFS. During the course of providing these taxable services. there are situations when cargo remains uncleared by the importer over
Rajaji Salai,
Chennai – 600 001.
2.The Assistant Commissioner of Customs,
Uncleared Cargo Cell,
Custom House, No.60, Rajaji Salai, Chennai ... permission to re-export the
goods on 28.06.2023. Although the Uncleared Cargo Unit (UCC) had
accorded no objection for such re-export, it is submitted
Section 48 of the Customs Act, 1962 deals with the uncleared
cargo. Central Board of Indirect Taxes and Customs,
Page 3 of 10
Department ... uncleared and
covered by time expired bonds have been prescribed. Chapter
5 of the said Manual contains the special provisions for
unclaimed/ uncleared cargo, mishandled
examining officer against opening of the containers of imported
unclaimed/uncleared cargo lying at the custodian's warehouse in JJP CFS, 3
Hide ... published the e-tender for
e-auction of the unclaimed/uncleared cargo after complying with all the
formalities to the interested parties and once such
payable by custodians when they undertake auctioning and sale of uncleared cargo.
5. The learned A.R. appearing for the revenue reiterates the findings given ... warehouses under the provisions of the Customs Act . In respect of unclear cargo, they had undertaken auction of the goods. The demand of Service
warehouses under the provisions of the Customs Act . In respect of uncleared cargo, they had undertaken auction of the goods. The demand of Service ... income received from the sale of uncleared cargo after meeting the various expenses incurred under the category of Cargo Handling Services and Storage & Warehousing
