Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: ACCOUNTING STANDARD :: VAT Audit :: list of goods taxed at 4% :: Central Excise rule to resale the machines to a new company :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: TDS :: VAT RATES :: cpt :: ARTICLES ON INPUT TAX CREDIT IN VAT :: due date for vat payment :: empanelment :: ACCOUNTING STANDARDS :: TAX RATES - GOODS TAXABLE @ 4% :: articles on VAT and GST in India :: form 3cd
 
 
Latest Circulars »
 Exim Bank's Government of India supported Line of Credit of USD 52.30 million to the Government of the Republic of Mauritius
 RBI-Formation of a new district in the State of Haryana - Assignment of Lead Bank Responsibility
 RBI proposes fresh Regulations under Foreign Exchange Management Act, 1999 for Cross Border Mergers: Invites comments from stakeholders
 Decrease in Foreign Investment limit/ceiling under the PIS in Indian Companies from 49% to 47% - M/s Ujjivan Financial Services Limited
 RBI launches the May 2017 Round of Inflation Expectations Survey of Households
  RBI announces auction of a 15-days Government of India Cash Management Bill
 Auction of Government of India Dated Securities April 24, 2017
 RBI- Compliance with Ghosh Committee Recommendations
 RBI announces auction of a 15-days Government of India Cash Management Bill
  Pradhan Mantri Garib Kalyan Deposit Scheme (PMGKDS), 2016 - Amended
 Minutes of the Monetary Policy Committee Meeting April 5-6, 2017

Issues relating to Customs clearance - Customs Board's Instructions F.No.520/14/2011-Cus.VI
July, 01st 2011

Instruction

F.No.520/14/2011-Cus.VI

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

227-B, North Block,

New Delhi-110001.     

1st July, 2011.

To

 

All Chief Commissioners of Customs / Customs (Prev).

All Chief Commissioners of Customs & Central Excise.

All Commissioners of Customs / Customs (Prev). 

All Commissioners of Customs & Central Excise.

All Directors General under CBEC.

 

 

Subject:   Issues relating to Customs clearance at International Airports in India reg.

*****

 

Sir / Madam,

 

 

 Attention is invited to Notification No.74/2005-Customs (N.T.) & 75/2005-Customs (N.T.) both dated 30.8.2005 under Import Manifest (Aircraft) Regulations, 1976 and Export Manifest (Aircraft) Regulations, 1976, as amended, respectively.  The former notification mandates that passenger manifest shall be delivered electronically within 15 minutes of the closure and departure of flights from the originating station while the latter notification requires that the passenger manifest shall be delivered electronically to Customs three hours before the departure of the flight. 

 

2.         It has been brought to the notice of the Board that advance information of passenger manifest transmitted by Airlines to Customs is not properly collated and used for mapping and profiling of passengers who are short visitors / frequent visitors or against whom offence cases have been registered in the past. This information is also not systematically utilized in cases where alerts have been issued by DRI, SIIB or other investigating agencies for monitoring and apprehending the targets.

 

3.         Board has taken a serious note of the aforementioned matter and emphasizes the urgent need to put in place a mechanism to gather intelligence and undertake profiling of suspect international passengers. The advance details available in the passenger manifest currently delivered by airlines to Customs in terms of Notification No.74/2005-Customs (NT) and No.75/2005-Customs (NT) both dated 30.8.2005 contain details like name of passenger and passport number which can be matched with available data for monitoring of alert issued by DGRI / SIIB or other agencies and available with Customs. Board also directs that suitable computerized database of frequent / short visitors should be forthwith developed at all international airports.

 

4.             Board is also concerned about the lack of computerized database of offence cases registered against erring passengers at international airports.  Only at Chennai international airport, a customized software namely COPS is being used for maintaining and updating an offender database.  The lack of database has resulted in inadequate compliance of Boards instructions relating to identification of repeat offenders for deciding fitness for arrest and launch of prosecution.  Further, unavailability of ready and easy-to-use database on habitual offenders leaves enough scope to adjudicate the cases of non-bonafide baggage with nominal fine and penalty by Customs authorities.

 

In this regard, it is appropriate to reiterate that Board has instructed in the past that cases of import of goods in commercial quantities through passenger baggage should be adjudicated by imposing appropriate fine and penalty so as to curtail this practice.  Board, therefore, desires that concerned Commissioners at international airports should immediately explore the feasibility of replicating COPS software to their airports, in consultation with DG (System), New Delhi.

 

5.             It is also reported that there are cases of considerable variation in assessed value of similar goods at airports.  Further, the same items are being assessed to different values at different airports.  This varying practice of assessment has adverse implications for revenue.  The remedy lies in developing and maintaining a proper valuation database so that undue variation in assessable value can be curtailed and uniformity in assessment ensured.  Accordingly, Board desires that in this direction the concerned Commissioners at all international airports shall develop a valuation database of items of high value that are commonly imported through passenger baggage.  It is expected that while doing so, the Commissioners shall suitably consult other airports since the objective is to have uniformity to the extent possible.

 

6.             Chief Commissioners in-charge of International airports are requested to furnish action taken report on the aforesaid matters by 30.7.2011.

 

7.              Suitable instructions may be issued for guidance of officers and difficulty, if any, noticed in implementing this instruction may be brought to the notice of the Board.

Yours faithfully,

 

 ( R. P. Singh )

Director (Customs)

Tel.No.23093908

Fax: 23092173

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
SEO Company Search Engine Optimization Company US SEO Local SEO Company Website SEO Company Alabama SEO Company Alaska SEO Company Arizona SEO Company Arkansas SEO Company California SEO Company Colorado SEO Company Connecticut SEO Company Delawa

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions