Circular 05/2016 on SVB Procedures for Investigation & Finalization of Provisional Imports

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Circular No. 5 /2016 -Customs F. No. 465/12/2010-Cus VGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Excise & Customs****** New Delhi, the 9th February 2016 To,All Principal Chief Commissioners CustomsAll Principal Chief Commissioner of Customs & Central ExciseAll Chief Commissioners of Customs,All Chief Commissioners of Customs & Central Excise,All Directorate-Generals, Chief Departmental Representative,All Principal … Read more

Citizen’s Charter of CBIC Based on Department of Administrative Reforms and Public Grievances (DARPG), Govt. of India

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Citizen Charter for any Organization in the field of Public Service is an express declaration by Organization on rights of the public and obligations of the public servants formulated on certain co-operations from the citizens. Department of Administrative Reforms and Public Grievances (DARPG) on 31 May, 2002 launched www.qoicharters.nic.in that features the Citizen’s Charters issued … Read more

SEVOTTAM Implementation in CBIC and Status Update

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SEVOTTAM Implementation in CBIC is a measure to meet the aspirations of taxpayers. As an organization into delivery of public service, it is our duty to meet certain expectations of our stakeholders. SEVOTTAM is a combination of two words, SEVA and UTTAM. It means Excellence in Service. SEVOTTAM symbolizes the Government’s intent to move from … Read more

Proper Officer in Customs in Relation to Specific Acts of Customs Act 1962 and Functions There Under

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Understanding the Provisions of Proper Officer in Customs is of utmost important  for many reasons. The officers can save themselves from legal fallouts of their actions having been tendered as “invalid”. In technical terms, when you as an officer engage in an act/activity that is not within your authority, your acts are “ultra vires” So, … Read more

How the Approval on Wadala Project Actualized- A Flashback and an Appeal for The Job Ahead

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So, the long pursued approval on Wadala Project is here! Letter of Jt. Director, Deptt of Expenditure dated 7.11.2019 conveying the nod of Hon’ble FM and subsequent cheering mention of Chairman CBIC, dated 8.11.2019 has gone on record now. During the journey to approval, my officers Gaurav sinha, Shailesh Deorukhar, Sanjeev Meena and Ankit (T.A) … Read more

Various Instances of Permission by Proper Officer in Removal of Warehousing Goods

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There are four instances where proper officer permits for removal of goods either for depositing in the warehouse or removal from there. 1.Removal of Goods from a Custom Station to Warehouse Under Section 60, this permission is given by proper officer for removal of goods from Custom Station to cause deposit in Warehouse. Section 60 … Read more

Circular No 25 /2016-Cus. Warehouse Records Electronically w.e.f. 14th May 2016

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Yes, maintaining records of Warehoused Goods in electronic form has been made mandatory vide the Circular No 25 /2016-Customs dated 8th June 2016. The applicability however came into effect from 14th May 2016. Basically, the Circular is about two things (i) the imperative electronic maintenance of records and (ii)  filing of Returns and acknowledgement of … Read more

The Constitution of India

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THE CONSTITUTION OF INDIA (Index) [Updated as on April 1st 2019] PREAMBLE PART I: The Union And Its Territory (ARTICLES) 1. Name and territory of the Union. 2. Admission or establishment of new States. 2A. [Omitted.] 3. Formation of new States and alteration of areas, boundaries or names of existing States. 4. Laws made under … Read more

Using Index of Customs Act, 1962 (No. 52 of 1962) to Better Explore the Customs Law

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Index of Customs Act can simplify your efforts to scan through the entire chapters and sections that come under Customs Act 1962. Below is an endeavour to acquaint you with all the chapters, sections, rules, regulations and notifications that make the act complete. Chapter – I: Preliminary Section 1 Short title, extent and commencement Section … Read more

Change of Ownership (COO) in Import Bond

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Instances of change of ownership is frequent requirement in Custom Bonded Warehouses. Post 01.02.2019, IGST on the supply from bonded Warehouse to another Bonded Warehouse goods or within a bonded warehouse has been done away with. Amendment 2018 in Schedule III of of CGST Act 2017 mandated treating these flows of goods not as supply. … Read more