Time bound Customs clearance of Cargo - Disobedient Field - Board is again Serious!
WHAT does the Central Board of Excise and Customs (CBEC for short) do when its instructions are blatantly violated by the field officers? It takes a serious view. And what happens if the disobedience continues? Board will again take a serious view. And what happens when nobody bothers about the view of the Board – serious or silly? Board forgets it!
More than ten years ago in Circular No. 42/2001 dated 31st July, 2001, Board had impressed upon the need for fast clearance by Customs to avoid unnecessary demurrage and difficulties to importers and maybe the liability on Customs.
Despite clear guidelines issued by the Board and reiterated from time to time, it has come to notice of the Board that these guidelines are not being complied with by the field formations. These avoidable detentions result into mounting demurrages in most of the cases. Recently in a case, department has been asked to pay substantial demurrage charges pursuant to a High Court order, which is being contested. (Perhaps , )
Board has taken a serious note of it and desires that special care will have to be taken by field formations to avoid any unwarranted delays, which may lead to possible demurrage liability on Customs field formation.
Board reiterates that where for justifiable reasons in certain types of exceptional situations, release of consignments is not considered advisable even on provisional basis, options must be given by sending intimation in writing to the importers / exporters or their agents to keep the goods in warehouses in terms of Section 49 of the Customs Act. It should be made clear that if the facility is not availed and the goods incur any demurrage, the importers/exporters will be wholly responsible for its payments.
Non-compliance of the Board's instructions and in cases of consignments being detained by Customs in routine disputes / cases without valid grounds causing demurrages would be viewed seriously and accountability be fixed on erring officer.
Everybody knows that ‘Board taking a serious view' is a big joke and nothing will ever happen with such serious views. The field officers will only have a little more contempt for the Board and its seriousness. Perhaps, even the Board is not really serious about its serious view. Has the Board ever taken action against any officer for blatant disobedience of Board's instructions?
At least transfer a few disobedient officers to Timbuktu and inform the rest of the tribe that these were transferred for disobedience of Board instructions and don't entertain any request from them for the next three years. If the Board can do this, it will suddenly find that its instructions are eagerly followed.
Please also see
CBEC F. No.450/160/2011-Cus.IV, Dated: February 13, 2012