Office Of The Pr. Commissioner Of Customs (NS– I),
Jawaharlal Nehru Custom House, Sheva, Tal- Uran,:
District- Raigad, Maharashtra-400707
FN. S/22-Gen-20/2020-21/AM (I)/JNCH
Public Notice No. 43/2021
DIN- 202 10578NW00000049E5
Sub: Restoring the facility under Circular 17/2020-Cus., dated 03.04.2020 namely, ‘Measure to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962’- reg
Attention of all Importers/Exporters, Custom Brokers and other stakeholders is invited to Circular No. 09/202 1 dated 08.05.2021 issued by CBIC, New Delhi, (copy enclosed) on the above subject.
2. Keeping in mind the difficulties faced by the trade and industry in the ongoing lockdown/constraints imposed in different regions of India due to resurgence of COVID- 19 pandemic, and the importance of facilitating the Customs clearance process, the Board has decided to restore the facility of acceptance of an undertaking in lieu of bond in certain cases of customs clearance from 08.05.2021 till 30.06.2021, as was earlier done through Circular 17/2020-Cus., dated 03.04.2020 as amended by Circular No. 21/2020-Cus., dated 21.04.2020 communicated under JNCH’sP. N. Number 41/2020 dated 03.04.2020 and 58/2020 dated 22.04.2020 respectively.
3. This relaxation is in respect of bonds prescribed under Section 18, Section 59 and Section 143, and under notifications issued in terms of Section 25 of the Customs Act, 1962.
4. Importers /Exporters availing this facility shall ensure that the undertaking furnished in lieu of bond is duly replaced with a proper bond before the stipulated period i.e. 15.07.2021. Each Group/Section shall maintain a record of all cases of relaxation allowed by them.
5. The terms and conditions specified in Circular 17/2020-Cus., dated 03.04.2020 as amended by Circular No. 21/2020-Cus., dated 21.04.2020 remain the same. For ready reference, these are reproduced below:-
(i) This relaxation will apply to the following categories of the importers/exporters:
a. Government/Public Sector Undertakings (Central/State/UT Govts. or Administrations and their undertakings),
b. Manufacturer/Actual User importer,
c. Authorised Economic Operators,
d. Status holder,
e. All importers availing warehouse facility in terms of section 59 of the Customs Act, 1962.
(ii) Each such relaxation, where requested, should comply with the following conditions:
a. The content of the undertaking should, to the extent possible, be same as the content of the prescribed bond.
b. The undertaking in lieu of bond is to be submitted by the registered email ID of the IEC holder or their authorized Customs Broker. In addition to this, but not in substitution, Nhava Sheva Customs (JNCH) prescribes uploading of the undertaking on e-Sanchit.
c. The undertaking should include a commitment from the IEC holder to submit the proper bond in prescribed format on notarised stamp paper etc. on or before 15.07.2021.
d. The undertaking will not be treated as a substitute for security, wherever mandated.
e. The security, where required, shall be furnished in the nature and manner as deemed fit by the proper officer. Board’s instructions issued from time to time regarding such security in specific cases should be kept in view in this regard.
f. In case of warehoused goods, any subsequent movement of goods to another warehouse under section 67 of the Customs Act, 1962, shall be allowed only to manufacturer/actual user importer or AEO or Status holders. For requests related to change of ownership after warehousing, the facility shall be considered only in cases where the prospective buyer is either manufacturer/actual user importer or AEO or Status holder.
(iii) Such relaxation from submitting a bond may also be considered on case to case basis for any other importer and exporter who requests for the same, with such additional safeguards over and above those listed in para 5(ii) above, as deemed fit by the jurisdictional Commissioner to safeguard revenue and ensure compliance of the statutory provisions.
6. Difficulty, if any, faced in implementation of the said Public Notice may be brought to the notice of the Additional Commissioner (Appraising Main, Import) through email on [email protected]
7. This Public Notice should be considered as Standing Order for the concerned Officers and Staff of Customs JNCH.
Pr. Commissioner of Customs
1. The Chief Commissioner of Customs, Mumbai Zone-II, Nhava Sheva.
2. The Pr. Commissioners/ Commissioners of Customs, NS-G/NS-I/NS-II/NS-III/NS-Audit /NS-V, Nhava
3. Additional/Joint/Dy./Asstt. Commissioners of Customs, Nhava Sheva.
4. Sections/Groups/Docks/RMSFC, Nhava Sheva.
5. Customs Broker Associations- BCBA/WISA.
6. All Partner Government Agencies (PGAs).
7. Members of the Trade (MANSA/CFSAI/CSLA etc) as per mailing list.
8. AC/DC, EDI for uploading on JNCH website.
Circular No. 0912021-Customs
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Room No.227-A, North Block
New Delhi, 08th May, 2021
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/Chief Commissioners of Customs & Central tax, All Principal Commissioners/Commissioners of Customs/Customs (Preventive), All Principal Commissioners/Commissioners of Customs & Central tax.
Subject: Restoring the facility under Circular No. 1712020 dated 03.04.2020 namely, `Measure to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962′- reg.
Representations from trade have been received by the Board citing difficulties faced in the ongoing lockdown/constraints imposed in different regions of India due to resurgence of COVID-19 pandemic with a request to accept undertaking in lieu of bond required in certain cases of Customs clearance, as was earlier done through Circular 17/2020-Cus., dated 03.04.2020.
2. The matter has been examined. Taking cognizance of the difficulties reported by the trade and industry and the importance of facilitating the Customs clearance process, the Board has decided to restore the facility of acceptance of an undertaking in lieu of bond by Customs formations from the date of issue of this Circular till 06.2021. Importers/Exporters availing this facility shall ensure that the undertaking furnished in lieu of bond is duly replaced with a proper bond by 15.07.2021.
4. Suitable Trade Notice/Standing Order may be issued to guide the trade and industry. Difficulties, if any, faced in implementation of this Circular may be immediately brought to the notice of the Board. Hindi version follows.
Under Secretary (LC)