I.C.D | C.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 Notification | CFS 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 ports | are examined by customs officers and clearance |
of cargo (for export/home consumption) takes | |
Place. | |
Normally located outside the port towns | Normally in the vicinity of Port towns |
CFS may be attached to an ICD to perform | CFS 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 are | In 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 |
This blog will be updated with Customs law & Foreign Trade related Articles, Circular & Case Law analysis which will be useful to Exporters,Importers,Customs Brokers, Freight forwarders & students who are pursuing CA, CMA, CS, LL.B, MBA & Diploma in Logistics etc to the extent of their Customs Act / FTP syllabus. Kindly copy & paste below telegram channel link in your browser & join to get updates direct to your mobile/PC : https://t.me/joinchat/AAAAAEXRqlWj66mSMIhV_A
Friday, December 28, 2018
CUSTOMS LAW MADE EASY SERIES - DIFFERENCE BETWEEN ICD AND CFS
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