CHA is supposed to safeguard the interest of both the importers and the customs

CESTAT NEW DELHI M/S. SRIAANSHU LOGISTICS VERSUS C.C., NEW DELHI

Revocation of CHA License - contravention of regulations 10, 11 (a) (b) (d) (e) & 11 (m) of CBLR, 2013

Held that:-

The CHA is supposed to safeguard the interest of both the importers and the customs. A lot of trust is pose in CHA by the importers/ exporters as well as by the Govt. Agencies. - any contravention of such obligations even without intent would be sufficient to invite upon the CHA the punishment listed in the regulation.

E-Sanchit on exports documentation-----on voluntary basis

MEIS rate for Onions, Fresh Chilled

CBLR'18 - F & G CARD EXAM NOTES - WHAT IS COMPULSORY COMPLIANCE REQUIREMENT ( CCR ) UNDER CUSTOMS ACT 1962 ?

Compulsory compliance Requirement (CCR)

 In addition to requirements of License and other restrictions as per prevailing Foreign Trade Policy, various requirements under Allied Acts also to be fulfilled before customs clearance which is called COMPULSORY COMPLIANCE REQUIREMENT ( CCR ). RMS prints the list of crucial Documents,Certificates,Permits & licenses required to be furnished under Allied Acts and Rules. RMS has a consolidated CTH wise in built database.

Therefore importers and Customs Brokers must aware of Allied Acts and keep ready necessary documents to be submitted along with the B/E for smooth clearance without the need for issue of a “Consultative” Letter of Post Clearance Audit pointing out the deficiencies. Also it saves time and money. For the sake of non submission of CCR documents, if the cargo is detained, then importer has to suffer unwanted demurrage, detention etc costs.

Let us see few Allied Acts closely related to EXIM trade ;

1 Drugs & Cosmetics Act 1940 & Rules

2.Copy Right Act 1957 & Rules

3.Environment Protection Act 1986 & Rules

4.Plant Quarantine ( Regulation of import into India ) Order, 2003

5.Food Safety and Standards Act 2006

6.Legal Metrology Act 2009 and Rules

7. E waste Management Rules 2016

8.The Bureau of Indian Standards Act 1986 and Rules

9.Patents Act 1970 and Rules

10.Trade Marks Act, 1999

11.Arms Act, 1959

12.Atomic Energy Act, 1962

13.Wild Life Protection Act, 1972

14.Motor Vehicles Act, 1988

15.Insecticide Act,1968

   

CBLR'18 - F & G CARD EXAM NOTES - DIFFERENCE BETWEEN SEIZURE AND CONFISCATION UNDER CUSTOMS ACT 1962

SEIZURE

Dictionary meaning of Seizure is " the action of capturing

someone or something using force "

1.Seizure is governed by Sec 110 of Customs Act 1962 2.On a reasonable belief that the goods may be liable for confiscation, the seizure is effected by a proper officer of Customs. 3.If no Show cause Notice under sec 124 of CA 1962 is issued within six months or an extended period of another six months (overall 12 months) the seized goods shall be returned to the person from whom seized. ******************************************** CONFISCATION Dictionary meaning of Confiscation is " the action of taking or seizing someone's property with authority" 1.Confiscation is governed by Sec 111 of CA 1962 on imports and section 113 of CA 1962 on Exports 2.On confiscation under Sec 111  (imports) or Sec 113 (exports) the property vests with customs 3.On confiscated goods, Adjudicating Authority (other than absolutely confiscated by adjudication) may allow same goods to be redeemed by the  importer / exporters on payment of redemption fine under sec 125(1) of CA 62 with penalty under Sec 112 of CA 62 ( in respect of import ) of under  Sec 114 of CA 62 (in respect of Exports) This is popularly known as " Fine in lieu of confiscation"

CBLR'18 - F & G CARD EXAM NOTES - DIFFERENCE BETWEEN BANK GURANTEE AND CORPORATE GURANTEE

BANK GUARANTEE

1.Wherever revenue is to be safeguarded a

BG is obtained from the importer by Customs.

2.This is a security

3.It is a more safer manner of protecting

revenue since the Banks stand guarantee

for the amount of BG ********************************************** CORPORATE GUARANTEE 1.This is a guarantee given by a Big Corporate group of  companies on behalf of its subsidiary company. 2.This is a surety 3.Safety of this gurantee to Government Revenue is, parent company ( reasonably large company ) gurantees the financial soundness of its group of companies.  Hence more flexible to subsidiary companies and not required to give individual BG's

AEO application digitization -development of web-based application for AEO-T1 manual applications will be accepted upto 31.03.2019 only

OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS

BENGALURU CUSTOMS ZONE: C.R. BUILDING: QUEEN'S ROAD: P.B. No.5400, BENGALURU - 560 001

Tel: 080-22867990/22863714 Fax: 080-22862419/22868795 Email: ccu-cusblr@nic.in

C. No. V111/48/ 181/2016 CC CUS BZ

Date: 13.12.2018

PUBLIC NOTICE. 04/2018

Subject: AEO Programme digitization -Ease of doing business-development of web-based application for AEO-T1 -Reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 51/2018 -Customs dated 07.12.2018 regarding AEO Programme digitization -Ease of doing business-Development of web-based application for AEO-T1.
2. Attention is invited to Circular Nos. 26/2018-Customs dated 10.8.2018 wherein it was stated that "The online processing of AEO T1 application will commence as soon as the necessary digital infrastructure is in place." Keeping in line with the target of digitization, an online AEO website has been developed under the aegis of DIC for online filing and processing of AEO T1 applications. The AEO website (domain name:aeoindia.gov.in) was launched by the Chairman, CBIC on 30.11.2018 and subsequently the access to the website was made available to both the applicant, for filing of AEO T1 application(annexure), and Customs officials, for processing and delivery of digitized AEO Certificate online of newly filed applications. The trade is requested to make use of the online platform with immediate effect. Further, for ensuring seamless transition to the online web-application, it has been decided to concurrently continue with the manual filing and processing of AEO T-1 applications up to 31.03.2019. The trade and field formations respectively would have the liberty to file the applications manually up to prescribed transition time limit, i.e up to 31.3.2019 so as to obviate any delay in time-bound processing of the applications. Hence it is requested the trade should make earnest effort to use this online mode as much as possible.
3. Further, kind reference is also drawn to para 3(viii) of the Circular No 3/2018-Customs dated 17.01.2018 regarding amendment in the AEO Programme whereby the validity of AEO Certificate of T1 & T2 was extended to 3 years uniformly. Accordingly, in order to synchronise validity with review and OSPCA of AEO-T1 certified entities, their intervals are also being extended to 3 years form existing 2 years, by modifying the para 1.5(viii) and Para 5.4.1 of Master Circular No 33/2016 Customs dated 22.7.2016.
However, DIC may initiate review of any entity at any point of time if there are reasons to believe, to the satisfaction of the AEO Programme Manager, that the adherence to the conditions and standards of AEO status is comprised or affected.
4. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of this office.

(PARAG C BORAKAR)

ZONAL AEO PROGRAMME MANAGER/COMMISSIONER