Page 74 - ELT_1st September 2020_Vol 373_Part 5

T84 EXCISE LAW TIMES [ Vol. 373

Special Drive for Expeditious Disposal of unclaimed/un-
cleared/seized/confiscated goods

Subject : Disposal of unclaimed/uncleared/seized/confiscated goods - Regarding.
Kind reference is drawn to Board’s Circular No. 49/2018-Customs, dated
3-12-2018 [2018 (362) E.L.T. (T62)] and Disposal Manual, 2019
(https://www.cbic.gov.in/resources//htdocs-cbec/deptt offcr/disposal-manual-2019.pdf)
with respect to procedure for expeditious disposal of un-claimed/un-
cleared/seized/confiscated goods.
2. Several instances have come to notice of the Board regarding
pendency in the disposal of such goods including some that are of hazardous
and explosive nature. As is well known, the expeditious disposal of such goods
that are ripe for disposal is required not only to safeguard revenue at the earliest
but also to prevent loss of revenue due to any untoward incident such as theft or
pilferage. Expeditious disposal of goods that are of hazardous or explosive
nature is especially necessary to prevent any damage to life and property that
may arise. Needless to state, till the un-claimed/un-cleared/seized/confiscated
goods are disposed as per law, they need to be kept securely and safely in
accordance with all extant instructions.
3. It is re-iterated that disposal of all such un-cleared/un-claimed cargo
may be expedited as per the timelines stated in Circular No. 49/2018-Customs,
dated 3-12-2018. Further, in terms of section 48 of the Customs Act, 1962
hazardous un-cleared/un-claimed goods may be disposed at any time. With
respect to seized/confiscated goods, the procedure and timelines for disposal are
as mentioned in Chapter 2 of the Disposal Manual, 2019.
4. Taking note of the importance of timely and expeditious disposal of
un-claimed/un-cleared/seized/confiscated goods, Board has decided to start a
Special Drive with immediate effect i.e. from tomorrow (11-8-2020) and ending on 15-9-
2020 for complete disposal of all un-claimed/un-cleared/seized/confiscated goods due for
disposal by 1-8-2020 as per prescribed guidelines. Special care would be taken to also
confirm that till their disposal all such goods as well as other goods that may
become ripe for disposal later, are kept safely and securely (including safe from
fire) and do not present any danger to life or property. It must be positively
ensured that no such goods ripe for disposal are held up in any Customs station
beyond the prescribed timelines.
5. Further, Commissioner of Customs shall undertake safety audit in
co-ordination with Pollution Control Board/Fire Safety Department or any other
competent authority and cause custodian to undertake all the sufficient measures
to ensure safe storage and handling of the hazardous and explosive materials in
a Customs area.
6. In this regard Principal Chief Commissioner/Chief Commissioner of
the zone must ensure that all the details of the goods referred in paras 2 and 3 are
entered in the UCC module of ICES. This would help in real-time monitoring of
the disposal. DG Systems shall provide a detailed Advisory on this systems
functionality.
7. All field formations may furnish a report on 24-8-2020 and 15-9-2020
to the Board regarding disposal of uncleared/unclaimed and seized/confiscated
goods in the format attached herewith till the completion of this Special Drive.

EXCISE LAW TIMES  1st September 2020  74