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Query raised on 06 December 2018 15:47:40 and answered on 06 December 2018 17:47:40


Issue regard to jurisdiction for adjudicating the case.

CASE:- Some importer X filed Bills of Entry at Mundra Customs for importation of duty exempted goods issued under Essentiality Certificate by the Directorate read more »


Query raised on 04 December 2018 23:04:28 and answered on 05 December 2018 10:22:28


As per the circular No. 83/98-Customs dated 5/11/1998 read with notification No. 104/94 dated 5/11/1998, imported containers are to be re-exported within the six months. The Assistant Commissioner may grant extension beyond 6 months upto further three months----. In this regard, read more »


Query raised on 25 October 2018 15:01:38 and answered on 25 October 2018 21:01:38


Please refer to my query dated 05.08.2018. If the transporter gives the bond for carriage of goods to destination to ICDs, the duty liability is on the transporter who has given the bond if goods do not reach destination. Steamer agent/ read more »


Query raised on 19 October 2018 11:55:17 and answered on 19 October 2018 13:05:17

Good morning Sir with Season's greeting,

Goods imported with willful mis-statement, and therefore, the case was adjudicated and goods were ordered to be released on payment of RF/Duty, interest and PP (PP Rs. 50 thousand).

Party relinquished the read more »


Query raised on 15 October 2018 23:05:37 and answered on 16 October 2018 09:05:37


Your valuable guidance vide reply to my query dated 14.10.2018 helped me a lot. It also cleared long pending ambiguity.

1. Is there any requirement to obtain No objection certificate (NOC) or concurrence from the agent who read more »


Query raised on 14 October 2018 20:03:32 and answered on 14 October 2018 23:03:32


1. As per the Notification No: 40/2012-Customs (N.T) dated 02.05.2012, Superintendent of Customs is assigned as the proper officer in relation to the functions under section 54 of Customs Act 1962 and Assist Commissioner /Deputy commissioner is also assigned as the read more »


Query raised on 03 October 2018 16:18:14 and answered on 03 October 2018 17:08:14


Thank u for guiding me regarding my query dated 03.10.2018.

But Sir, the officer is no more in Government service being dismissed and not drawing any salary and /or availing of pensioner benefit. Can the rule of CCS (CCA) Rules,1965 still be applicable read more »


Query raised on 03 October 2018 13:58:01 and answered on 03 October 2018 14:44:01


One of the Customs Officer is dismissed from service on Sept, 2017 in the case of DBK/DEPB fraud case. There is another case pending against him. And in that case, can order be passed against the same officer under Rule 11 of CCS (CCA) Rules,1965?

read more »


Query raised on 20 September 2018 22:58:28 and answered on 21 September 2018 10:58:28


Thank you for your reply. I got clarity of the issue after your explanation citing contents of related notification. Now it is understood that sub-section (1) & (2) of section 54 of Customs Act 1962 are meant for foreign transshipment. Under sub-section (1), foreign transshipment is allowed as per read more »


Query raised on 19 September 2018 22:41:20 and answered on 19 September 2018 23:41:20


As per sub-section 3(b) of section 54 of Customs Act 1962, proper officer may allow the goods for transhipmemnt to any other customs station if he is satisfied that goods are bonafide intended for transshipment. Here- to any other customs station- means only the customs station located in India read more »