1 VOLUME-III INDEX Sr.No. Pages 01. Import and Export by Air 02. Air Port 03. Baggage 04 ...

688 Pages·2010·3.34 MB·English

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VOLUME-III

INDEX

Sr.No. Pages
01. Import and Export by Air
02. Air Port
03. Baggage
04. Imports and exports by Post
05. Import and Export by Courier
06. Adjudication
07. Appeal, Review and Revision
08. Disposal of goods
09. Recovery of customs arrears
10. EOUs
11. Export Promotion Schemes and SEZ
12 Right to Information act
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CHAPTER – ONE
IMPORT AND EXPORT BY AIR (ACC)

INTRODUCTION:

(1) All the Import and Export Cargo for the purpose of their Customs clearances are
brought to Air Cargo Complex which is nominated as Customs area where besides
their clearance, their further movement and traffic are also facilitated. In order to
regulate movements of such cargo at the stage of Import and Export respectively,
various procedures have been established keeping in view the legal and administrative
requirements. Further, towards the compliance of these requirements, respective
agencies/authorities operating at Air Cargo Complex are required to perform and
function in consonance with such procedures in their sphere of activities. As far as the
function and duties of Preventive formations including the field formations are
concerned, the same are required to be viewed with reference to the nature /categories
of cargo vis-à-vis the respective areas of operation being followed in these cases.

Keeping in view the above position, while bringing out the aspects and
procedures relating to the respective areas of operations involved at Air Cargo
Complex, the nature of work and duties of the preventive formation have been
accordingly incorporated and discussed in the succeeding paras.
(2).A A brief note bringing out the Nature of Work and procedures to be
followed in respect of different categories of Import Cargo at Air Cargo
Complexes without EDI Facility.
(I) Upon arrival of the Import Cargo by Air, concerned Airlines Representative
would ensure submission of the Import General Manifest in two sets duly
stamped and numbered and completed in all manner to the Customs, Station
Duty Officer (SDO) and thereupon in the presence of 'Import Freight Officer'
(i.e. an officer of Customs, posted at the Airlines Warehouses), the concerned
representative of the Airlines will sort out and arrange the breaking segregation
of such import cargo in the following categories, namely;
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i. The import cargo meant for clearance through A.C.C. which
include excess cargo landed, if any.
ii. Cargo in transshipment and destined for other Customs port
/Air port.
iii. Transshipment Cargo destined for foreign port(s) / Airport.
iv. Cargo consisting of Airlines‘ stores and
v. Import cargo for clearance under Direct Delivery facility.

(II) The aforesaid break up and segregation are required to be
furnished in the respective proforma as indicated in Annexure 'A' and
thereupon based on such statement, challans for each of the above said type
of the cargo will be prepared by the Airlines representative, containing all
correlative material particulars of import (as contained in the IGM, B/Lading
etc.) which would be duly countersigned by Custom's Import Freight officer,
IFO.

(III)(a) All such accounted and recorded Import Cargo will be thereafter shifted to
the custodian of Air Complex Cargo to facilitate necessary further actions for
the purpose of clearance of cargo falling under each of the above-specified
categories.
(b) The IFO, the concerned officer of Customs having control over airline's
warehouse will also maintain a Register / Diary incorporating other material
particulars pertaining to the transportation and transfer of such cargo to the Air
Cargo Complex Warehouse.
(c) Whereas in respect of consolidated cargo, the IFO (W/H) will forward
such cargo under challans to the ―Break Bulk Unit‖ of the A.C.C. and shall
obtain an acknowledgement from the Custodian and the Customs Break-Bulk
Officer who would thereafter segregate and account for each type of the
Cargo.
Annexure: ―A‖ : Annexed to this Chapter at (Internal Page 27- 28)
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(2) B Procedure to be followed in respect of EDI based IGM at the Air Cargo
Complexes:-
At the Customs stations where Indian Customs EDI system is in operation, the
Import manifest shall be filed through electronic mode.
The procedure for filing IGM through electronic mode in EDI system is given in
the CBEC Circulars No. 110/2003 dt.22/12/2003 and 30/2004 dt. 16/4/2004 and
Circulars & P.N. of the Commissioner of Customs (Import), Air Cargo Complex,
Mumbai –Annexure AA-(i) to Annexure AA-(iv). (Reference: Internal Page Nos. 28-48).

(3) Instructions relating to maintenance of statements and records by the
Customs Warehouse Officer IFO, ACC.
(I) (i) Besides the above stated functions of the Airlines‘ Import Freight Officer,
(Custom, performing as Warehouse Officer, it is mandatory and necessary that
the IFO W/H ACC maintains a consolidated and comprehensive record in the
form of IGM register in terms of proforma ―B‖ appended below. Accordingly. all
import related details relating to various types of cargo covered by each manifest
are required to be incorporated in the IGM Register, so that each of the manifest
can be finalized.
IGM Register:
(ii) As far as the Airlines Stores are concerned, these upon arrival shall be
taken to the respective bonded warehouse against the challans under Customs
Escort i.e. the concerned Bond Officer, who shall also acknowledge the receipt
of the said cargo to the IFO of warehouse of A.C.C.
(iii) Upon observance of the above formalities relating to segregation, transfer
of respective types of cargo and after enlisting such consignment in the IGM
register, the Superintendent (Prev.) I/c of the warehouse shall ensure that the
documents relating to transfer of the cargo to ACC, Airlines Bonds and also in
respect of cases of Direct Delivery, W/House etc. are annexed to the respective
manifest. The IGM Register is required to be maintained as per Proforma in
Annexure -―B‖ (Internal Page Nos. 48-49)
(iv) Besides the maintenance of the above discussed IGM Register (in terms
of Annexure-B) the IFO of Warehouse, ACC is also required to check that all
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entries relating to receipt of import cargo are maintained in the Warehouse
Register to be maintained by the Representative of A.A.I. / Custodian and
ensure that these receipt entries cover all the manifested goods and accordingly
each consignment shall be accorded ―R‖ Number (Register Number). The said
Warehouse Register is required to be maintained as per the entries prescribed in
Annexure 'F' which is appended / Annexed to this chapter. (Internal Page:49)

(v) It is pertinent to note that all packages entered in the Manifest Register
(i.e. Annexure-B, proforma), should tally with the entries contained the
W/House Register (as per Annexure 'F') and the custodian will be able to
finalize and close the manifest. However, in the event of non-receipt of any
manifested goods in the main ACC Warehouse, the Superintendent (Prev.) shall
make necessary verification and submit report to the Asstt. Commissioner, who
upon taking note of such position will direct for suitable and necessary actions in
this regard. Similarly excess packages landed if any, the same shall be
reflected in the respective register and upon brining to the notice of
Assistant Commissioner, necessary verifications with the concerned
Airlines shall be made which should be followed by suitable and necessary
actions.
[ Board‘s circular no. 89/98-Cus, dated 03-12-1998 from F.No.450/147/98-
Cus.IV

Import Freight Officer ( I.F.O.) [ Functions of the Preventive Staff]
He is the officer who deals with all the Cargo Imported at Air Cargo Complex.
The Important functions of the Import Freight Officer (I.F.O.) are –
1) receipt, signing and keeping records of I.G.Ms and Import Cargo Break-
ups of all the flights bringing Cargo.
2) supervision of unloading of Import cargo , inspection of the damaged
cargo.
3) maintaining IGM Register.
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4) receiving the cargo to be cleared from the Air Cargo Complex, into the
Custodians Warehouse.
5) supervision of depalletising of Break-bulk Cargo at Air Cargo Complex
and forwarding the same into the Custodians Warehouse or for
Transshipment.
6) signing the Import documents, transfer challans for the Import cargo.
7) assisting Superintendent (P)/ CTM in registering and scrutiny of the
CTMs.
8) maintaining CTM Register and other records of Break-bulk cargo.
9) forwarding of Import cargo, which is over 14 days old, to the AAI
Warehouse in double-lock vans
10) putting up to the Asstt/Dy. Commissioner (Air Cargo Complex), all the
cases of short/excess landed cargo.
11) forwarding of IGMs, challans, and other documents to the Office
Superintendent /Air Cargo Complex for necessary action.

Instructions in respect of import consignment to be cleared at ACC.

(3)(II)A. Out of the above stated various types of receipted cargo at the ACC
Warehouse, the Custodian (i.e. IAAI / Air India as the case may be) will maintain
separate record in terms of Annexure 'C' in respect of the consignments meant
for clearance through AC Complex. Such consignments meant for clearance at
ACC will be entered and accounted in terms of ―Annexure 'C' which is annexed
to this Chapter.

(3)(II)B. With regard to the clearance of such cargo from ACC, these are required
to be covered by prescribed authentic documents namely Bill of Entry /
Baggage Declaration Form or Transshipment Permit, which would be filed by the
concerned importer and/or his authorized representative. The Preventive staff
attending to the import clearance of baggage and/or to the import consignment if
assigned in this behalf, shall ensure that the forwarding of the respective import
consignments by the concerned custodian is made for the purpose of inspection
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/ examination only pursuant to a specific endorsement made by the concerned
Baggage Superintendent/Shed Appraiser attending to such import
consignments. Further, in the case of import baggage, the same should be
sealed upon examination before storing them in the Warehouse. Upon
completion of all the formalities, the concerned Superintendent (Prev.) will
accord an order for delivery / clearance of the baggage whereas in respect the
other import cargo and transshipment cargo, concerned Shed Appraiser will
accord Order for delivery (i.e. out of charge order) of the examined
consignments.
(3)(II)C. As the Preventive Formation exercises control over the cleared imported
Consignment, from the Air Cargo Complex, the Officer posted at the gate will
enter all the correlative particulars of the respective B/Entry, Baggage form
and/or Transshipment Permit etc. in the register maintained at the gate. This
function being very crucial in nature, the officer at the gate besides being vigilant
is also required to ensure that he should inspect and ensure that the respective
documents (B/Entry, Baggage form) covering the cleared consignments, are
contain all the requisite endorsements and requires to be complete in all
manner.
4. Import Cargo Delivery Gate Officer (Functions of the Preventive Staff)
The above gate is for the delivery of the Import cargo of various types.
The procedure for passing the Import cargo through this Gate is given below.
(1) When the cargo is brought to the Gate for delivery, the Gate officer shall check
the duplicate Bill of Entry to see whether the Appraising Officer has given out of
charge for the cargo. He shall also ensure that the relevant stamp like HC, HD,
IDF, ADF (HC–home consumption cash paid, HD-home consumption – duty
from deposit, IDF-Import duty free, ADF-appraised duty free etc.) alongwith the
computer stamp, like compare stamp and out of charge stamp appear on the Bill
of Entry.
(2) He shall physically check the cargo as per the Bill of Entry to verify the Marks
and Nos., Rotation No, Airway bill No, Total No of packages shown in ‗out of
charge‘ etc. to correlate the consignment with the Bill of Entry.
(3) He shall then allow the cargo after making entries in the Cargo Register.
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(4) He shall verify the sealed sample with the orders passed by Appraiser on Bill of
Entry while the sample is passed out to be deposited with Dy. Chief Chemist
Laboratory. Entry shall be made in the Sample Register.
(5) In case of T.P., Bond and other such cargo, forwarding note on the documents
shall be checked by the Gate Officer and it shall be ensured that the escorting
officer accompanies the cargo. Entry of such cargo shall be made in the relevant
Register by the Gate Officer.
(6) Duplicate copies of the Bill of Entry and other documents shall be collected and
endorsed by the Gate Officer and kept in safe custody to be forwarded to
Manifest Clearance Deptt. on the next working day.
(7) The Gate Officer shall ensure the opening and closing/ locking of the Gate.

(4)(I). Instructions and Procedures to be followed by the Preventive formation in
respect of movement / transfer of imported consignments from Airport
ACC to ICDS / CFS / Airports ACCs.:

Subsequent to large no. of representation from the trade and industry,
proposing / transshipment of consignments imported at ACC to ICD / CFS /
other port and ACCs, the Ministry upon taking into consideration the hardships
and the practical difficulties being faced by them, has consequently permitted
such transshipment of the imported cargo under bonded trucking facility from
ACC to above mentioned nominated places of clearance.

In relation to such facility, pursuant to request made by the airlines, in
terms of Chapter under sec. 45(1) of the Customs Act, 1962, the Airlines in
terms of the provisions of section 45 of the Customs Act 1962, the
Commissioner of Customs will appoint the Air lines or their approved agent in
the custodian of all the cargo(es) to be transshipped under bonded cargo
trucking facilities from airports/ACCs to the other inland ICDs, CFS, Airport /
ACCs by Road. Such permit shall be valid for one year and thereafter shall be
renewed for three years.
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(i) In respect of such import cargo sought for transshipment the relevant,
import manifest should indicate the final destination for which
transshipment was required.

(ii) Transshipment of such import cargo will be governed by the provisions
of Chapter VIII of the Customs Act, 1962 and also the provisions of
imported goods (conditions of transshipment) Regulations 1995. As the
preventive section (formation) attends to all the Bond related procedures
and actions to ensure safeguarding of revenue involved in respect of such
bonded goods, it is very pertinent and necessary that the preventive staff
attending to such clearances under bond facility ensures the following:

(a) The Superintendent (Prev.) assigned in this behalf will ensure that
the custodian/airlines executes a suitable bond with Bank Guarantee
for an amount approved by the Commissioner of Customs upon
removal of such bonded goods. The appropriate amount shall be
debited from the running bond and upon receipt of the goods at the
destination the Bond amount would be credited. All the custodian will
be responsible for any shortage or pilferage of the cargo. While the
custodian will insure such goods for full value as well as for the duty
involved, "the preventive officers" will arrange to verify and ensure that
the "Space Certificate" issued by the concerned Customs & Excise
authorities having jurisdiction over the place of destination. If the
practice of issue of Space Certificate is not followed in that event, it
should be ensured that the bonded consignments have been received
properly and all endorsements made are authentic.

(b) With a view to safeguard the revenue, it would be appropriate, if
such transferred bonded consignments, are entered at port / ACC /
ICD of destination as "Additional Items on Import" under the cover of a
Supplement Manifest and upon clearance, copies of such finalized
manifest / Report shall be forwarded to the concerned AC from where
the bonded goods were received. As per the earlier practice, the Bond
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used to be discharged and the Bank Guarantee used to be released,
upon production of proof of receipt of goods at the ICDs/CFS,
Bond/ACCs etc. at the place of destination. However receipt of such
goods can always be prone to misuse and as such it also sufficiently
covers the aspect of revenue (duty) involved on such goods. Under
the circumstances, a copy of supplementary Manifest, containing
correlative particulars like relevant B/Entry No. & Amount of duty,
period etc. Such supplementary manifest would also help in
finalization of the relevant / Import manifest and place of import (i.e.
ACC). Simultaneously requirements of Bond will also be complied and
also the invocation of duty and other liabilities will also be
substantiated in all such cases.

(c) The concerned officers from the preventive formation while
facilitating the movement of such bonded goods will ensure that such
cargo remains in the Warehouse which is specifically meant for
transshipment goods only. Such Warehouse should have double
locking system and for storing of transshipment cargo, preventive
officer will be posted at the airlines/ Custodian's Warehouse on cost
recovery basis. Besides in the event of transfer and transportation of
such goods, preventive staff shall be posted at the Airlines /
Custodians warehouse on cost recovery basis. Thus, a preventive
supervision is essential to safeguard the larger interest of revenue and
also for overall control over the movements of Cargo.

(d) In all the cases involving transshipment of goods under bond
facility, the entire procedure being followed including shifting / transfer
of goods, their containerized stuffing and sealing are required to be
carried out under the supervision of the preventive staff. The
concerned preventive staff at the conclusion of the above work will
endorse all the copies of T.P. applications, certifying the supervision of
loading and sealing of such bonded cargo. Upon completion of the
above procedural requirements and subsequent to dispatch, the