Customs Complications - Board solutions? - Stop Issuing Circulars!
RECENTLY Member (Cus & EP) of CBEC, SK Goel chaired a meeting of the Customs Consultative Group in Mumbai. We bring you some of the queries raised and the Member's crisp replies.
Q: Short-shipment of goods should be allowed by Customs: Customs does not allow shipment of part of the consignment mentioned in the shipping bill, which leads to delays. For instance, if one container is delayed due to breakdown in transportation to port then the entire consignment gets delayed due to the above rule.
A: As regards short shipment/shut out cargo from Gateway Port, as per the existing instructions, suitable endorsement in transference copies can be made by the concerned P.O. The exporter has to file a fresh shipping bill at the gateway port for the shipment of remainder of such cargo on another vessel (Board's Circular No. dated 27.05.1999 refers). However, members of the trade stressed that the procedure is cumbersome and time consuming. DG (Systems) in consultation with Nhava Sheva was asked to examine this and furnish a report to the Board.
Q: Customs & Excise Circulars: Issued with no life span and interpreted differently by different Customs House. Circulars should either be avoided altogether or issued with one Financial Year's validity after which it should get built in Notifications itself. This will help the trade as well as Customs in smooth functioning.
A: The circulars, in most of cases, help in clarifying the issue to Departmental Officers as well as trade. Whenever, there is an ambiguity, the same needs to be clarified to avoid confusion and ensure uniformity. It is not always possible to inbuild Circulars in Notification, because of the different nature of these documents. One is a result of administrative action, while the other is a subordinate legislation. Hence, this suggestion is not acceptable.
Q: Facilities for Customs: Currently Custodians have to provide the Customs - exclusive vehicles for pick up and drop, stationary, computers and related equipment,container seals, office related equipment, etc. This should be exempted for ICDs/ CFS's which are not on cost recovery.
A: it may not still be possible for the department to provide transportation facilities to officers in all the cases. In fact, Sub Committee II of Department Related Parliamentary Standing Committee on Commerce has observed recently in its Ninety First Report that there is a lack of facilities of accommodation, schooling for the kids, transportation, communication network, medical centres etc. for the staff at various LCSs/ICDs in the country. The Committee has recommended that these facilities are required so as to increase the efficiency of staff and transparency in the systems. Further, the other equipments and infrastructural requirements are a part of the essential conditions of the custodianship. Hence, the suggestion is not acceptable.