 |
OFFICE
OF THE COMMISSIONER OF CUSTOMS, |
PUBLIC
NOTICE NO. 147 /2001
Sub: Warehousing - Delegation of Board's power
to Chief Commissioners
Government of India, Ministry of
Finance, Department of Revenue, New Delhi, Circular No.57/2000-Cus. vide
F.No.475/6/99- LC dated 07.07.2000, is reproduced below for the guidance of the
importers, clearing agents and trading staff.
C11/54/2001-AP (PORT) (S.
SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. DY. COMMR. OF CUSTOMS (APPG)
DATE : 23.07.2001
______________________________________________________________________
CIRCULAR
NO.57/2000
F.NO.475/6/99-LC DATED 07.07.2000
Attention is invited to the Notification No. 33/94-Cus(N.T.), dated 1-7-1994 delegating powers to Chief Commissioner of Customs for granting waiver of interest on Customs Duty under Section 61 of the customs Act, 1962, in cases where the amount of interest does not exceed Rs. 15 lakhs.
2. Of late, a number of representations/references have been received from Government/Private Organizations and the field formations for granting waiver of interest in cases where the amount involved is lower than the aforesaid delegated amount.
3. It is, therefore, reiterated that such
cases where amount of interest is within the delegated powers of Chief
Commissioner of Customs need not be referred to the Board, and the same may be
decided on merits and in accordance with existent instructions.
4. It has also been decided that such requests for waiver of
interest on Customs Duty on warehoused goods first be received at the
Commissionerates who should examine the request. Thereafter, in case, the
request falls beyond the delegated powers of the Chief Commissioner of Customs,
the same may be forwarded to the Board with comments for consideration.
*****************
|
|
