Page 199 - ELT_1st September 2020_Vol 373_Part 5

2020 ] QATAR AIRWAYS v. COMMISSIONER OF CUSTOMS (AIR), CHENNAI 637

44. The procedure for transshipment of imported cargo in contain-
ers/trucks from the airports/ACCs to ICDs/CFSs/Airports/ACCs to the
ICDs/CFSs/Airports/ACCs was explained in Circular No. 69/99-Cus., dated 6-10-
1999 from F. No. 450/33/94-Cus. IV was issued by the Central Board of Excise and
Customs. Same is reproduced below :

Circular No. 69/99-Cus.,
dated 6-10-1999

F. No. 450/33/94-Cus. IV
Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject : Movement of Imported Cargo by Containers/Trucks from Air-
port/ACCs to ICDs/CFSs/Airports/ACCs - reg.

I am directed to invite your attention to the subject mentioned above and
to say that a number of references have been received from the trade and
the Ministry of Commerce for allowing movement of imported cargo in
containers/trucks from the airports/ACCs to ICDs/CFSs/Airports/
ACCs to the ICDs/CFSs/Airports/ACCs is required in view in the fact
that the number of flights at most of the airports other than the gateway
airports are restricted and there is loss of time involved in waiting for
the cargo/passenger flights as per available schedule.
2. The matter has been examined. With a view to supplementing the
existing flights and providing adequate flexibility to the trade in the
choice of modes of transport, it has been felt that movement of imported
cargo in containers/trucks should be allowed between airports/ACCs
and airports/ACCs/CFSs/ICDs. Accordingly the following procedure is
laid down for transshipment of imported cargo under bonded trucking
facility from airports/ACCs to ICDs/CFSs/Airports/ACCs.
(i) On the basis of the request made by the trade and in pursuance of
powers vested under Section 45(1) of the Customs Act, 1962 the
Commissioner of Customs will appoint the Airlines or their duly
approved agents or the custodians of gateway Airport/ACCs or the
custodian of destination ICDs/CFSs/Airports/ACCs as the custodi-
an of all cargoes to be trannsshipped under bonded cargo trucking
facility from Airport/ACCs to ICDs/CFSs/Airports/ACCs in hinter-
land by road. The permit will be valid for one year from the date of
issue initially and shall be renewed every three years subsequently.
(The Paragraph No. 2(i) was amended vide Central Board of Excise &
Customs’ Circular dated 13-7-2000.)
(ii) The transshipment of import cargo will be governed by the
provisions of Chapter VIII of the Customs Act, 1962 and the
Goods Imported (Conditions of Transshipment) Regulations,
1995.

EXCISE LAW TIMES  1st September 2020  199