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Administration of Customs Law

The document outlines the administration of customs law, detailing exemptions under the Customs Act, powers of customs officers, and responsibilities of the person in charge of conveyances. It describes the procedures for importing and exporting goods, including necessary documentation and the roles of carriers, custodians, importers, and exporters. Additionally, it specifies types of ports and modes of clearance for customs operations.

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Js Varun
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15 views11 pages

Administration of Customs Law

The document outlines the administration of customs law, detailing exemptions under the Customs Act, powers of customs officers, and responsibilities of the person in charge of conveyances. It describes the procedures for importing and exporting goods, including necessary documentation and the roles of carriers, custodians, importers, and exporters. Additionally, it specifies types of ports and modes of clearance for customs operations.

Uploaded by

Js Varun
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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ADMINISTRATION OF

CUSTOMS LAW
EXEMPTIONS UNDER THE CUSTOMS ACT
• If the Central Government is satisfied that it is necessary in the public interest
to do so, it may, by notification in the Official Gazette, exempt generally or
subject to such conditions as may be specified in the notification, which would
need to be fulfilled before / after clearance, goods of the specified description
from the whole or any part of the duty of customs.
• It may, by special order, exempt from duty, any goods, on which duty is leviable
only under exceptional circumstances. Further, no duty is to be collected, if the
amount of duty leviable is less than or equal to INR 100.
• Both the general and specific exemptions mentioned above, may be granted by
providing for the levy of duty at a rate expressed in a form which is different
from the statutory rate.
• An exemption notification cannot be withdrawn and the duty cannot be
demanded with retrospective effect.
POWER OF CUSTOMS OFFICERS
The Customs Officers are authorised to :

• Declare warehousing stations

• Allow setting up warehouses (Public / Private)

• Power to search any vessel / conveyance / person

• Power of Seizure of Goods

• Power to Arrest
PERSON IN CHARGE
Who is person in charge?
• Master (in case of a Vessel), Commander or Pilot (in case of an aircraft),
Conductor, guard or any other person having the chief direction of the train (in
case of a train), Driver or other person in charge of the conveyance (any other
conveyance).
Responsibilities of a Person In Charge
• Submitting the Import / Export Manifest
• Ensuring that the conveyance comes through the proper route
• Ensuring that the conveyance lands at the appropriate place
• Ensure that the Goods are loaded / unloaded only after proper permissions /
orders
(The Import Manifest means the report which is required to be delivered under
section 30, which states that the PIC, in the case of a vessel / an aircraft, shall
deliver to the proper officer an import manifest prior to the arrival of vessel /
aircraft and in case of a vehicle, within 12 hours post the arrival at the customs
station, in the prescribed format. )
ESTABLISHMENT UNDER CUSTOMS
The CBIC will appoint all such places which alone shall be either
• Customs’ Ports
• Airports
• Inland Container Depots
• Routes
• Coastal Ports
• Foreign Post Offices
• International Courier Terminals
For
• The unloading of Imported Goods and/or Loading of Exported Goods
• Routes for Imports in to India or Exports out of India
• Clearance of such Goods
ADMINISTRATION
Steps Of Administration

• Customs regulate the Imports & Exports

• Imports & Exports allowed only at designated Ports

• Government appoints a City as a port

• Customs designate areas within ports

• These areas would then be earmarked for Loading / Unloading

• Customs Officers appointed to administer

• Commissioner of Customs Commissioner of Customs

• Supported by Jt. / Dy. / Asst. / Appraisers & Inspectors


TYPES OF PORTS AND MODE OF CLEARANCE
Types of Ports
a) Sea Ports
b) Airports
c) Land Customs Stations (LCS)
d) Inland Container Depots (ICD)
e) Container Freight Stations (CFS) attached to ports

Mode of Clearance
a) Regular Cargo
b) Courier
c) Foreign Post Office
d) Baggage
IMPORT & EXPORT PROCEDURES
UNDER CUSTOMS LAW
Import & Export Procedures Under Customs Law
Procedure for Import through Sea Route
For the Carrier
• Section 30 : Filing the Import General Manifest (IGM) prior to the arrival of the
vessel
• IGM is generally filed on the basis of Bill of Lading / Airway Bill and is issued by the
Carrier. It contains details around the shipper, consignee, no. of packages,
description of goods, date, vessel details etc.
• Section 31 : Entry Inward granted by the Customs
• It acts as permission for unloading the Goods. The date herein would be construed
as the relevant date for arrival of goods in India
For the Custodian
• Section 45 : Custodian is appointed by the Customs
• The custodian would be responsible for keeping proper record of unloaded goods.
The custodian is also responsible to ensure that the goods don’t leave the customs
area (that is clearance) without proper authorisation from the Customs Officer
For the Importer
• Section 46 : The importer needs to submit the bill of entry. This Bill of Entry needs
to be signed by the Importer. The Bill of Entry contains the details of goods along
with :
• Bill of Lading
• Invoice
• Packing List
• Product Literature
• Licence
• Import Permit

For the Customs


• The Customs Authorities note the Bill of Entry by assigning a number and date
stamp. This date is then construed as the date of presentation of Bill of Entry.
• Post the above procedures, the assessment as described above is undertaken, and
once the assessed duty is paid vide TR6 Challan, this Challan is submitted as
evidence of payment to the Customs authorities, and the Out of Charge Order is
issued, and on the basis of this Order, the Custodian allows the Clearance of Goods
from the Customs Area.
• Demurrage is the charges levied by the port authorities, if not cleared within 3 days
of unloading.
Procedure for Export through Sea Route
For the Carrier
• Section 41 : Filing the EGM prior to the departure of the vessel
• Export General Manifest (EGM) is generally filed on the basis of Bill of Lading /
Airway Bill and is issued by the Carrier. It contains details around the shipper,
consignee, number of packages, description of goods, date, vessel details etc.
• Section 39 : Entry Outward granted by the Customs
• It acts as permission for loading the Goods. The date herein would be
construed as the relevant date for exportation of goods out of India.
For the Exporter
• Section 50 : The Exporter needs to submit the Shipping Bill. This Shipping Bill
needs to be signed by the Exporter. The Shipping Bill contains the details of
goods along with :
• Invoice
• Packing List
• Product Literature
• Licence
• Export Permit
For the Customs
• The Customs Authorities note the Shipping Bill by assigning a number and
date stamp. This date is then construed as the date of presentation of
Shipping Bill.

• Post the above procedures, the assessment as described above is


undertaken, and once the assessed Duty is paid vide TR6 Challan, this
Challan is submitted as evidence of payment to the Customs authorities,
and the Let Export Order is issued, and post that the loading can
commence.

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