OFFICE OF THE COMMISSIONER OF
CUSTOMS
NEW CUSTOM HOUSE PANAMBUR: MANGALORE-10.
PUBLIC NOTICE NO.19/2000
Sub: Remission of duty amount under Sec.23 and Sec.13 of the Customs Act,1962-Reg.
************
It is noticed that some importers/CHAs are adopting Port Weighment Certificate for determining receipt of import cargo and claim remission of duty amount Under Section 23 of the Customs Act, 1962 wherever shortages are noticed. In this case, weighment is done without associating Steamer Agents. The practice followed is incorrect and not in conformity with the existing instructions.
2. In cases where goods arte short landed, the Steamer Agents are liable to be proceeded against for short landing of the goods under Sec. 116 of the Customs Act, 1962 and duty amount on the short landed goods are recovered from the Steamer Agents by imposing penalty. In the Survey report/Port out turn statement, the Steamer Agents signature is essential for accepting the shortages and to recover the duty amount. By carrying out weighment/survey without associating Steamer Agents and the Customs Officers, it will not be possible for the department to proceed against Steamer Agents for short landing of the goods.
3. Similarly in the case of goods lost due to pilferage after landing of the goods, the importer should lodge a complaint with the Police and Port Trust Department. Even in this case Survey/Weighment should be conducted in the presence of Port Trust Officials, Customs Officers and Steamer Agents were required. By not associating the Port Trust Officials and Customs Department, the department will not be in a position to recover the duty amount from the custodian under Provisions of Sec.45(3) of the Customs Act, 1962.
4. The Importers/Custom House Agents and other trading Public are hereby informed to follow the above procedure scrupulously failing which, remission of duty amount under Sec.23 and Sec.13 of the Customs Act,1962 will not be entertained.
(P.KARTHIKEYAN)
COMMISSIONER OF CUSTOMS