Handling of Cargo in Customs Areas Regulations, 2009 - Residence and Transport Facilities to Customs Staff - Clarifications
AS per Notification No.96/2010-Customs (NT) dated 12.11.2010, ‘Customs Cargo Service Providers' (CCSP) are required to provide, free of cost or rent fully furnished office accommodation for Customs, Customs Electronic Data Interchange (EDI) Service Centre, with required amenities and facilities and residential accommodation and transportation facilities for customs staff.
Board clarifies that “custodians already exempted from payment of cost recovery charges under Circular No.27/2004-Customs dated 6.4.2004 and Para 5.3 of Board's Circular No.13/2009-Customs dated 23.3.2009 would continue to avail the exemption even after issue of Board Circular No.4/2011-Customs dated 10.1.2011”.
Board further clarifies:
++ Commissioner of Customs, subject to his satisfaction, should not insist for residential accommodation for staff from CCSP in cases where concerned facility of CCSP is located in the city area.
++ The underlying idea is to provide for residential facilities for staff deployment at Customs facilities located in far flung and remote areas where it is difficult to have appropriate residential facility and which can not be easily commuted by the officers.
++ Commissioner of Customs concerned (please note that it is now not the concerned Commissioner. Board deserves all praise for the correct usage of concern ) should exercise due diligence before enforcing provisions of 5(1)(i)(b) of Notification No.96/2010-Customs (NT) dated 12.11.2010.
++ The type of residential accommodation to be provided to Customs staff would be determined as per entitlement of the officer of Central Government.
++ CCSPs shall continue to provide transport facilities irrespective of location of facilities.
CBEC Circular No. 29/2011-Cus., Dated: July 18, 2011