| 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 |
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Showing posts with label DIFFERENCE BETWEEN ICD AND CFS. Show all posts
Showing posts with label DIFFERENCE BETWEEN ICD AND CFS. Show all posts
Friday, December 28, 2018
CUSTOMS LAW MADE EASY SERIES - DIFFERENCE BETWEEN ICD AND CFS
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