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Government of India Ministry of Finance Department of Revenue

(Central Board of Indirect Taxes and Customs)

Notification No. 38/2018-Customs (N.T.)

Sea Cargo Manifest & Transhipment Regulations, 2018

 

(Continued from Wednesday)

 

Transhipment of imported goods or export goods between a port/ICD and Inland Container Depot (ICD)/Container Freight Station (CFS)/Special Economic Zone (SEZ). – An authorised carrier shall file a departure manifest before the departure of a train or a truck and arrival manifest upon arrival of the train or truck, as the case may be, in Form-VIII.

 

Amendments of arrival or departure Manifest. – Where the proper officer nominated by the Commissioner of customs is satisfied that the arrival manifest or departure manifest is in any way incorrect or incomplete, and that there was no fraudulent intention towards incorrect or incomplete submission as regards the contents thereof, he may permit it to be amended or supplemented.

 

Conditions governing transhipment or transit through a designated foreign route. – (1) The transhipment shall be allowed under the following conditions–

 

(a) the goods are mentioned in the arrival manifest or departure manifest, as the case may be, for transhipment to any customs station;

 

(b) such transhipment is by, a vessel, train or a truck or by a combination of two or more of these modes of transport;

 

(c) the authorised carrier executes a bond in Form-IX A or Form-IX B or Form-IX C or Form-IX D as applicable ,with or without bank guarantee or surety:

 

Provided that where the transhipment of goods is directly between two sea ports, no bond and bank Guarantee shall be furnished;

 

(d) in the case of imported goods meant for transhipment by land route, the proper officer nominated by the Commissioner of customs shall seal the containers before permitting such transhipment.

 

(2) In case of coastal goods manifested for transit through a designated foreign territory, the authorised carrier shall execute a bond in Form-X A or Form-X B or Form-X C or Form-X D as applicable with or without bank guarantee or surety.

 

Responsibilities of the authorised carrier under these regulations. - (1) An authorised carrier shall-

 

(a) transact business in the customs station either personally or through an employee duly approved by the Deputy Commissioner or Assistant Commissioner of Customs, as the case may be;

 

(b) keep a record of imported goods, export goods, coastal goods or goods brought for transhipment as the case may be, and produce such records to the proper officer as and when required;

 

(c) keep a record of movement or handling of imported goods, export goods, coastal goods or goods brought for transhipment;

 

(d) make available track and trace facility for locating imported or export goods, coastal goods or goods brought for transhipment;

 

(e) be responsible for the safety, security and delivery of imported, export goods or coastal goods under its custody;

 

(f) be liable to pay duty on goods pilfered, lost during the transit or transhipment thereof in the customs area or enroute;

 

(g) be responsible for re-export of hazardous goods where such goods are ordered to be exported back to the exporting country;

 

(h) advise his client to comply with the provisions of the Act and in case of noncompliance, shall bring the matter to the notice of the deputy commissioner or assistant commissioner of customs as the case may be;

 

(i) not procure or attempt to procure directly or indirectly, information from the government records or other government sources of any kind to which access is not granted by the proper officer;

 

(j) ensure electronic transmission of delivery orders to the importer or the consignee and intimation of the same to the custodian and the proper officer;

 

(k) publish and display at prominent places including website or webpage of the authorised carrier the schedule of charges for the various services provided by him in relation to the imported goods or export goods or coastal goods in the customs area;

 

(l) not charge any rent or demurrage on the goods seized or detained or confiscated by the Customs Authorites;

 

(m) abide by all the provisions of the Act and the rules, regulations, notifications and orders issued there under;

 

(2) The authorised carrier shall not sublet or sub-contract or outsource functions permitted or required to be carried out by him to any other person.

 

Suspension of operations or revocation of registration of an authorised carrier. -

 

(1) The jurisdictional Commissioner of Customs may revoke the registration of the authorised carrier, for failure to comply with any provisions of the regulations.

 

(2) The Commissioner of Customs of any customs station on reasonable belief that operations of such authorised carrier is detrimental to the interest of revenue, may suspend their operation in his jurisdiction by an order stating the grounds of suspension.

 

(3) The Commissioner of Customs shall, within fifteen days from the date of such suspension order, shall give an opportunity of hearing to the person and pass such order within fifteen days from the date of the said hearing, as he deems fit, either revoking the suspension or continuing it for a further period not exceeding ninety days from the date of suspension, as the case may be.

 

Provided that where the suspension against the authorised carrier has been continued, the Commissioner of Customs concerned shall intimate to the jurisdictional Commissioner of Customs, about the order within fifteen days from the date of issue of such order.

 

Procedure for revocation of registration.- (1) The jurisdictional Commissioner of Customs shall issue a notice in writing to the authorised carrier stating the grounds on which it is proposed to revoke the registration and requiring the said person to submit within such time as may be specified in the notice not being less than thirty days, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, nominated by him, a written statement of defence and also to specify in the said statement whether he desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs.

 

(2) On receipt of the written statement from the authorised carrier, or where no such statement has been received within the time-limit specified in the notice, the Deputy Commissioner of Customs or Assistant Commissioner of Customs, may inquire into the grounds of the revocation as stated in the notice.

 

(3) The Deputy Commissioner of Customs or Assistant Commissioner of Customs, shall in the course of inquiry, consider such documentary evidence and take such oral evidence as required for inquiry and he may also put any question to any person tendering evidence, for or against the authorised carrier, for the purpose of ascertaining the correct position.

 

(4) The authorised carrier shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs, declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing.

 

(5) Deputy Commissioner of Customs or Assistant Commissioner of Customs, shall prepare a report of the inquiry recording his findings after the conclusion of the inquiry.

 

(6) The jurisdictional Commissioner of Customs shall provide to the authorised carrier a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, and shall require the authorised carrier to submit within the specified period not being less than thirty days any submission against the findings of the Deputy Commissioner of Customs or Assistant Commissioner of Customs.

 

(7) The jurisdictional Commissioner of Customs shall, after considering the report of the inquiry, and the submission thereon, if any, made by the authorised carrier, pass such orders as he deems fit.

 

Imposition of Penalty. - An authorised carrier who contravenes any provision of these regulations shall be liable to a penalty which may extend to rupees fifty thousand.

 

Appeal - Any person aggrieved by any decision or order passed under this regulation, may appeal under section 129A of the Act to the Customs, Excise and Service Tax Appellate Tribunal, established under sub-section (1) of section 129 of the Act.

 

[F. No.450/58/2015- Cus IV]

(Zubair Riaz)

Director (Customs)

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