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OFFICE OF THE
COMMISSIONER OF CUSTOMS, |
PUBLIC
NOTICE NO. 119 /2001
Sub: Import of goods in commercial quantity as
baggage - Procedure for acceptance of Oral Declaration of
passengers - Regarding.
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Government
of India, Ministry of Finance, Department of Revenue, New Delhi, Circular
No.9/2001-Cus. Vide F.No.520/67/2000-Cus. VI dated 22.02.2001, is reproduced
below for the guidance of the importers, clearing agents and trading staff.
C11/78/2001-AP (PORT) (S. SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. DY. COMMR. OF CUSTOMS (APPG)
DATE :12.06.2001
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CIRCULAR NO.9/2001-CUS.
F.NO.520/67/2000-Cus. VI
DATED 22.02.2001
It has been brought to the notice of the Board recently
that goods in commercial quantities have been brought by the passengers and
these have been cleared as part of baggage by improper declaration etc.
Apparently there is no strict monitoring by the supervisory officers on duty
and chances of commercial quantities getting cleared as part of baggage by
declaration/non-declaration without or with the concurrence of lower staff on
duty cannot be ruled out. It is also reported that in some cases, the involved
person(s) are frequent short visit passengers and repeat offenders. The fines
and penalties imposed in adjudication proceedings are apparently not
sufficient, as these have not deterred the unscrupulous passengers from
bringing goods in commercial quantities repeatedly.
2.
Board has taken serious note of such incidents. It
appears instructions issued already are not being enforced by Commissioners
in-charge of International Airports and supervisory officers are not showing
the diligence and watch on passenger clearance process expected of them. They
also do not appear to be taking enough deterrent action in the matter of
imposition of fines & penalties and even initiating prosecution action in
cases of habitual offenders involved in evasion of duties by misdeclaration
/smuggling by concealment in baggage etc.
3.
In this connection, attention is once again drawn
to Boards instructions issued vide F.No.495/6/97-Cus.VI dated 6-5-96 and
reiterated in letter F.No.495/19/99-Cus.VI dated 11.4.2000. It was clearly
stated that the import of goods in commercial quantities would not be
permissible within the scope of the Baggage Rules, even on payment of duty. It
was also stated that suitable redemption fine/personal penalties would need to
be imposed in all such cases, which apparently is not being done. It is once
again emphasized that the redemption fine and personal penalties should be
such that it not only wipes out the margin of profit but also acts as a strong
deterrent against repeat offences. The guidelines mentioned in the
Adjudication Manual may be followed strictly by the adjudicating authorities,
and any lapse in this regard would be viewed seriously. In case of repeat
offences, the prosecution guidelines contained in Board’s instructions
F.No.394/71/97-Cus (AS), dt 22.6.99 may be followed.
4.
In addition to the above, the following steps may
also be taken :
a) In respect of ‘Red Channel’ passengers
the general practice is to record the Oral declaration (OD) on the
Disembarkation Card without first making the passenger fill up the relevant
entries. It may be ensured that every passenger reporting at Red Channel
fill up a Disembarkation Card clearly mentioning therein the quantity and value
of goods that he has brought, and hand over the Customs portion of the card to
the officer on duty at the red Channel. In case the same is incomplete/not
filled up, the proper Customs officer should help record the O.D. of the
passenger on the Disembarkation Card and only thereafter should
countersign/stamp the same, after taking the passenger’s signature.
b)
At this stage, the Baggage officer must scrutinize
the passport and other relevant travel documents to identify the short-visit
passengers/frequent travelers. Where the case is put up for adjudication the
fact of past visits and cases adjudicated etc. must be brought to the notice of
the adjudicating officer.
c)
The supervisory officers must take care to ensure that the
total material in excess of duty free allowance imported by the passenger is
being declared/and charged to duty and is subject matter of adjudication for
determining fines, penalties etc.
d)
In case of genuine tourists where the baggage is marginally
in excess of the bonafide baggage, the passengers may be allowed to clear the
same, as per the existing practice, on payment of appropriate Customs duty.
However, in all other cases such as short visit passengers/frequent visitors
where the baggage is substantially in excess of the free allowance and in
commercial quantity, the same should be deemed to be non-bonafide baggage and
dealt with in the manner mentioned at paragraph 3 above.
It must also be ensured that where the ‘Red
Channel’ facility is sought the valuation of items charged to duty is done
properly. There should also be very careful check to find out whether it is a
first offence or a case of repeat offence warranting more imposing deterrent
penalties, apart from considering prosecution, as per guidelines. In their
adjudication orders, the adjudicating authorities must clearly mention wherever
it is a case of repeat offence providing justification for imposition of high
penalty, so that the offenders are not let off at the appellate stage on
account of legal lacuna.
e)
For the passengers walking through the Green Channel, the
existing practice of collecting Disembarkation Card, containing the written
declaration of the passenger about this baggage, at the Channel may continue.
5.
In offence cases viz. for
misdeclaration or non-declaration, the aforesaid guidelines may be
applied, in addition to any other guidelines/existing provision(s) of Law.
6.
The Commissioner/Addl. Commissioner incharge of the
Airport shall be responsible for ensuring strict compliance of the aforesaid
instructions. The supervisory controls and surprise visits by senior officers
must be stepped up and Asstt. Commissioner/Dy. Commissioner on duty remain ever
vigilant to check against any abuse by unscrupulous passengers. It must also be
ensured that no harassment is caused to genuine passengers. Strict action may
be taken against any Customs Officer, who fails to comply with the aforesaid
instructions.
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