CBEC Releases Draft Manual for Disposal of Seized/Confiscated Goods
THE CBEC has released a draft manual prescribing the procedure to be followed for disposal of seized goods/ confiscated goods / uncleared / unclaimed cargo/ / mishandled Baggage / cargo involved in Time Expired Bonds / Goods detained under section 142 of the Customs Act, 1962 in all the formations under Central Board of Excise & Customs (CBEC).
The procedures prescribed in the Manual are subject to the provisions of Customs Act/Central Excise Act, rules and regulations.
In case of inconsistency between the procedures prescribed in this Manual and the provisions of Customs Act/Central Excise Act and various rules and regulations, the latter shall prevail.
Why should a manual prepared and prescribed by the Apex Board contain anything not consistent with the Act and the Rules? Is it an admission that they do not read the Act and Rules while preparing the manual?
Board has invited comments from the field within two weeks and maybe the manual will be finalised soon.