Customs - Import of Gold by 'eligible passengers' - CBEC Instructions
IT has come to the notice of the Board that there has been a spurt in import of gold by eligible passengers through various airports in the recent past across the country. Further, it is also reported that there is no uniformity in clearance of such eligible passengers. At many airports, the engraved serial number of gold bars and tola bars are not mentioned in the baggage receipts when imported by the passengers.
Board has taken note of the fact that, if this practice is followed, there is possibility of such documents being used by unscrupulous elements as cover documents for easy circulation of many more gold bars that are smuggled into the country. These documents may also be used to influence cases involving seizure of gold bars in areas other than Customs Area.
Board invites attention to Notification No 12/2012- Cus dated 17.03.2012 as per which:
1. gold in the form of bars and ornaments are allowed to be imported by 'eligible passengers' upon payment of 10% customs duty.
2. As per the specified condition no. 35 of the notification, the duty is to be paid in the foreign currency and total gold so imported should not exceed 1 kg.
3. The notification prescribes that 'eligible passenger' means passenger of Indian Origin or a passenger holding valid passport issued under the Passport Act, 1967 who is coming in to India after a period of not less than 6 months of stay abroad.
4. Short visits, if any, made by the 'eligible passenger' during the aforesaid period of 6 months shall be ignored if the total duration of stay does not exceed 30 days.
5. Further, the benefit of notification is available only if the passenger has not availed of this exemption in any of such short visits.
CBEC has now directed the Commissioners of Customs/Customs and Central Excise having jurisdiction of airports to ensure the following:
(i) The engraved serial number of gold bars must be invariably mentioned in the baggage receipt issued by Customs.
(ii) In case of gold in any other form, including ornaments, the eligible passenger must be asked to declare item wise inventory of the ornaments being imported. This inventory, duly signed and duly certified by the eligible passenger and assessing officer, should be attached with the baggage receipt.
(iii) Wherever possible, the field officer, may, inter alia, ascertain the antecedents of such passengers, source for funding for gold as well as duty being paid in the foreign currency, person responsible for booking of tickets etc. so as to prevent the possibility of the misuse of the facility by unscrupulous elements who may hire such eligible passengers to carry gold for them.
Board desires that the above instructions should be complied with scrupulously by field formations. Will this not hold up passengers?
Please also see - 06 06 2013 and - 30 12 2013
CBEC Circular No. 6/2014-Cus.,Dated: March 06, 2014
Customs - Illegal import of hazardous and toxic wastes - Issue pending since 1995 -Customs directed to complete destruction by incineration in 60 days - complete apathy and inaction on the part of the officers - Disciplinary action to be initiated:- Supreme Court
THE issue is pending since 1995 - it is writ petition No. 657/95 and the Supreme Court had passed several orders, many of which were disobeyed with impunity by the Authorities. The Customs in Mumbai is holding 212 containers of waste oil - dangerous to the Nation.
The Customs Commissioner has now assured the Supreme Court that the process of incineration of the waste will start from 10th March, 2014. The Court expected the work to be completed by 10th May, 2014 as assured.
Apart from the disposal of this waste material, the Supreme Court wanted the Customs to take steps for recovery of the amount spent in this incineration process and other charges. The Customs authorities are directed to take necessary action against all those importers, shipliners and CFS(Custodians) responsible for dumping this waste material, and all those whoever are otherwise responsible for this.
The Supreme Court noted that there was complete apathy and inaction on the part of the concerned officers.
The Supreme Court further observed, "Prima facie there is a complete dereliction on the part of the concerned officers in not taking any action when these containers were lying in the JNPT area for years together. In fact they have been imported/bought from 1992 onwards. No orders of Court are required for incineration or deciding the responsibility for the authorities. It is only because the authorities concerned do not act in time that when some individual or organization interested in public cause, bring this issue to the notice of the Court, the Court has to give necessary directions."
Do we need the Supreme Court to protect our environment? What is the Government doing?
To be fair, the CBEC was not exactly silent.
1. In Circular No., dated 28.7.2003, the CBEC referred to the above writ petition and advised the field that in case of confiscationof goods, the ownership along with the attendant responsibilities will rest with the Central Government. Therefore, adjudicating proceedings in the case of hazardous waste should be kept in abeyance till the outcome of the writ petition filed before Hon'ble Supreme Court .
2. In Circular No. , dated 26.04.2004, Board referred to the same writ petition and also referred to several circulars issued by the Board in this regard:
(i) | Board's letter F. No. 478/33/96-LC dated 17.9.97; |
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(ii) | Circular No. 106 dated 22.12.2000; |
(iii) | Circular No. 60/97-Cus. dated 12.11.1997; |
(iv) | Circular No. 33/2001-Cus. dated 4.6.2001, and |
(v) | Circular No. 66/2003-Cus. dated 28.7.2003. |
3. With reference to the writ petition, Board again issued Instructions in F.No. dated 04 09 2012
But nothing really happened and now perhaps destruction by incineration will happen before 10th May 2014.
We bring you the Supreme Court order today. Please see Breaking News