Page 202 - ELT_1st September 2020_Vol 373_Part 5

640 EXCISE LAW TIMES [ Vol. 373

(xiii) The endorsed original T.P. copy will be presented by the Air-
lines custodian as evidence of handling over of the cargo to
the transshipment officer at the Air Cargo Complex/Airport
from where the transshipment permission was granted.
On receiving such endorsed T.P. copy the transshipment of-
ficer will close the entry in the register,
(xiv) The Airlines/custodian shall make necessary arrangements at
the airport/ACC/ICD/CFS of destination to remove the car-
go and deposit the same with custodians appointed under
Section 45 of the Customs Act, 1962, under Customs supervi-
sion.
(xv) The Airlines/custodian shall produce the evidence of han-
dling over of the cargo at the inland airport/ACC/CFS/ICD
of destination within 30 days from the dispatch of goods fail-
ing which suitable action will be taken.
(xvi) The Airlines/custodian will be required to bear the expendi-
ture on cost recovery basis over the preventive staff to be
provided exclusively for this purpose.
3. You are requested to issue a suitable Public Notice incorporating the
above provisions. Difficulties, if any, in implementing the above proce-
dure may kindly be brought to the notice of the Board at an early date.
Sd/-
(C.P. Goyal)
Sr. Technical Officer (TU)

45. Transshipment is allowed subject to the condition that the declar-
ant, i.e. the person in charge of the conveyance of the imported cargo or his agent
makes an application with the “proper officer” of the Customs for permission to
transship the imported goods. However, permission has to be granted by the 1st
respondent.
46. Airlines or the carrier or its agent is required to pay application fee
for transshipment of imported goods under the aforesaid Rules. Such transship-
ment is subject to permission in writing of the Commissioner of Customs.
47. Certificate for waiver of demurrage referred to as “Detention Certif-
icate” is being now issued by the customs authorities to an importer to claim
waiver from demurrage for the Port.
48. Only after appropriate permissions are granted by the 1st respond-
ent, the imported cargo can be moved to the bonded trucks/designated vehicles
of the petitioner for being transhipped. At that stage the petitioner as a trans-
shipper also becomes the custodian of the imported cargo and it bound by the
bond.
49. By not filing the application, the petitioner would not have gained
any advantage. There is no explanation as to why the officers refused to receive
the application for transshipment and clear the cargo immediately when the peti-
tioner addressed letter dated 11-12-2009 to the 2nd respondent.
50. It is not as if the petitioner was transshipping such cargo for the 1st
time through Chennai airport to Airports in Trivandrum and Calicut. If indeed

EXCISE LAW TIMES  1st September 2020  202