Page 29 - ELT_1st September 2020_Vol 373_Part 5
P. 29
2020 ] THIS FORTNIGHT A131
17-8-2020. These regulations allow manufacturing and other operations in a spe-
cial warehouse licensed under Section 58A of the Customs Act, 1962, with regard
to warehoused goods specified in clause (1) of Notification No. 66/2016-Cus.
(N.T.), dated 14-5-2020. Further, the Special Warehouse (Custody and Handling
of goods) Regulations, 2016, which were hitherto governing the procedure for
custody and handling of goods deposited in and removed from a Special Ware-
house have been amended, to exclude their application for such warehouses op-
erating under Section 65. — M.F. (D.R.) Circular No. 36/2020-Cus., dated 17-8-2020.
(See page T63)
Deferred payment of Customs duty benefits to Authorised Public Un-
dertakings (APU) - Extension of. — While inviting attention of all stakeholders
to Notification No. 78/2020-Cus. (N.T.), dated 19-8-2020 which has permitted
Authorised Public Undertakings (APU) to avail the facility of deferred payment
of Customs import duty under proviso to sub-section (1) of Section 47 of the Cus-
toms Act, 1962, the C.B.I. & C. has clarified that the facility shall be governed by
the Deferred Payment of Import Duty Rules, 2016, as amended. The facility of
deferred payment of Customs import duty shall be available to Public Undertak-
ings of Central and/or State Government which satisfy the specified criterion. —
M.F. (D.R.) Circular No. 37/2020-Cus., dated 19-8-2020. (See page T75)
Implementation of Section 28DA of the Customs Act, 1962 and the
Customs (Administration of Rules of Origin under Trade Agreements) Rules,
2020 (CAROTAR, 2020) in respect of Rules of Origin under various Trade
Agreements and verification of Certificates of Origin - Guidelines. — The
C.B.I. & C. has issued detailed guidelines regarding implementation of Chapter
VAA and Section 28DA of the Customs Act, 1962 and the Customs (Administra-
tion of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020)
issued vide Notification No. 81/2020-Cus. (N.T.), dated 21-8-2020. These provi-
sions come into effect from 21-9-2020 and aim to supplement the operational cer-
tification procedures related to implementation of the Rules of Origin, as pre-
scribed under the respective trade agreements (FTA/PTA/CECA/CEPA) and
notified under the customs notifications issued for each agreement. — C.B.I. & C.
Circular No. 38/2020-Cus., dated 21-8-2020. (See page T79)
Special Drive for Expeditious Disposal of unclaimed/uncleared/
seized/confiscated goods. — While inviting attention to Circular No. 49/2018-
Cus., dated 3-12-2018 and Disposal Manual, 2019 with respect to procedure for
expeditious disposal of un-claimed/un-cleared/seized/confiscated goods, the
C.B.I. & C. has observed that instances have come to notice regarding pendency
in the disposal of such goods including some that are of hazardous and explosive
in nature. The C.B.I. & C. has impressed upon the field formations the need to
dispose of all such goods including un-cleared/un-claimed cargo as per the time-
lines prescribed vide said circular dated 3-12-2018. A Special Drive from 11-8-
2020 to 15-9-2020 has been launched for complete disposal of all un-claimed/un-
cleared/seized/confiscated goods due for disposal by 1-8-2020. — M.F. (D.R.)
Instruction No. 17/2020-Cus., dated 10-8-2020. (See page T84)
Conduct of personal hearings in virtual mode under CGST Act, 2017,
IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of
Finance Act, 1994 - Revised guidelines. — In view of Covid-19 pandemic, C.B.I.
EXCISE LAW TIMES 1st September 2020 29
