Page 56 - ELT_1st September 2020_Vol 373_Part 5

T66 EXCISE LAW TIMES [ Vol. 373

bond officer. Appointment of any new warehouse keeper should also be
intimated along with the monthly returns. Jurisdictional Commissionerate
should ensure that such emails are functional and details of same are
communicated at the time of issuance of license and also published through
public notice.
13. As per Regulation 18(3), the records should be maintained
electronically using software which has inter alia features of audit trail and with
each event being recorded with time stamp. The licensee is also required to
provide details of such software while applying in terms of MOOSWR 2020. At
the time of inspection, the proper officer should, through a demonstration, check
and ensure that the software meets the requirements of Regulation 18(3). In case
licensee wishes to use any other software after issuance of license, bond officer
should be informed in advance along with similar demonstration. Proper officer
should record the observations and confirm that the new software meets the
requirements of Regulation 18(3).
14. Section 58A provides that the proper officer shall cause a
warehouse licensed under section 58A to be locked and no person shall enter the
warehouse except in his presence. It is clarified that this requirement shall be
applicable for the strong-room where specified goods are warehoused, in terms
of regulation 9 of MOOSWR, 2020. This will not apply to the remaining licensed
premises.
15. The services of customs officer for supervising various activities
prescribed in the MOOSWR, 2020, shall be chargeable on cost recovery or
overtime basis, in terms of regulation 4(2)(vi). The licensee shall have to indicate
the frequency with which the warehouse has to be operated per day/per week
and the expected business hours of such operation, requiring
supervision/presence of the bond officer in terms of MOOSWR, 2020.
15.1 The Principal Commissioner/Commissioner shall evaluate the
projected requirement and also consider the distance of the warehouse from the
customs office to determine which of the modes of recovery of costs needs to be
applied and the amount to be paid by the licensee.
16. Clarification required, if any, may be sought from the Board
17. Hindi version follows.
Annexure-A
Application for License for a special warehouse under
section 58A and permission for manufacturing and other operations under
section 65 of the Customs Act 1962

Part I
(to be filled by the applicant)

1. Name of the Applicant :
2. PAN No. :
3. GSTIN :
4. IEC :
5. Constitution of business (Tick as applicable and attach copy)

EXCISE LAW TIMES  1st September 2020  56