Friday, December 28, 2018

CUSTOMS LAW MADE EASY SERIES - DIFFERENCE BETWEEN ICD AND CFS


I.C.DC.F.S
( Inland container depots)(Container Freight Station)
(other than CFS attached to ICD)
Appointed under Sec 7(aa) of Customs Act 1962  through Board NotificationCFS are appointed by Principal Commissioner or Commissioner of customs
in the official gazette.to act as custodians of imported goods  under
Sec 45 of CA 1962.  A  PN will be issued by 
commissioner approving the CFS.
Normally containers are aggregated  (pooled)Here containers are stuffed /de-stuffed; goods 
for onward  movement to or from the portsare examined by customs officers and clearance 
of cargo (for export/home consumption) takes
Place.
Normally located outside the port townsNormally in the vicinity of  Port towns
CFS may be attached to an ICD to performCFS is treated as an extension of a port / ICD /
the functions of a CFS.Aircargo complex (wherever not attached to 
an ICD)
If CFS is attached to an ICD Customs officers areIn a CFS (other than ICD attached  CFS )
posted to on recovery basis. The salaries the officers are posted overtime fees basis (for 
and pension contribution of the performance of  duties after normal hours
officers actually  posted  are recovered.of working.) and O.T. is collected from the 
merchant / beneficiaries under the Merchant Overtime Fee Rules 1998

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