Office of the Commissioner of Customs
Custom House, Cochin – 9
-----Public Notice No. 02 / 2006
Attention of the trade and public is invited to the following instructions of the C.B.E.C, enclosed
herewith, for information:
Instruction No. and origin
Sl.
No.
1
Subject
Notification No. 101/2005-Cus dated 09.12.2005
Rescinds
Notification
No.157/2003-Cus dated 20.10.2003
Notification No. 102/2005-Cus dated 19.12.2005 Anti-dumping duty on Sodium
Cyanide
Notification No. 103/2005-Cus dated 09.12.2005 Imposition of final anti-dumping
duty on Sodium Cyanide
Notification No. 104/2005-Cus dated 26.12.2005 Amends Customs Notification
No.89/2005 dated 04.10.2005
Notification No. 105/2005-Cus dated 28.12.2005 Amends the notification No.39/96Cus dated 23.07.1996
Circular No.52/2005- Cus dated 09.12.2005
Procedure
for
disposal
of
unclaimed/ uncleared cargo under
section 48 of the Customs Act,
1962, lying with the custodians
Notification No. 109/2005-Cus (NT) dated
Amends
the
notification
16.12.2005
No.36/2005-Cus(NT)
dated
03.08.2001
Notification No. 113/2005-Cus (NT) dated
Appoints special adjudicators
28.12.2005
2
3
4
5.
6.
7.
8.
9.
Notification No. 114/2005-Cus (NT) dated
30.12.2005
Reg. compounding authority for
compounding of the offence
[issued in F.No.C1/01/2006-TU]
Cochin, dated the 04th January 2006.
sd/(D D Ingty)
Commissioner of Customs
// Attested //
(Baiju Daniel)
Appraiser (Tariff Unit)
Copy to:
Commissioner’s file/ Addl. Commissioner / Jt. Commissioners / All D.Cs & A.Cs /
Development Commissioner (CSEZ) / All Appraisers / All Sections / Guard File. All
concerned officers are directed to note and comply with the instructions/changes. No separate
S.O. is being issued.
Notification No. 101/2005-Customs
dated 9th December, 2005
Whereas in the matter of import of Methylene Chloride (hereinafter referred to as the subject
goods), falling under the tariff item 2903 12 00 of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), originating in or exported from the European Union, South Africa and Singapore
(hereinafter referred to as the subject countries), the designated authority in its preliminary findings
vide notification No.17/1/2001-DGAD, dated the 24th December, 2002, published in the Gazette of
India, Extraordinary, Part I, Section 1, dated the 24th December, 2002, had come to the
conclusion that –
(a) Methylene Chloride, originating in or exported from the subject countries, had been exported to
India below normal value, resulting in dumping;
(b) the domestic industry had suffered material injury ;
(c) the injury had been caused by imports from the subject countries/territory;
And Whereas on the basis of the aforesaid findings of the designated authority, the Central
Government had imposed an anti-dumping duty on the subject goods vide notification of the
Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of
Revenue), No. 49/2003–CUSTOMS, dated the 27th March, 2003, G.S.R.248(E), dated the 27th
March, 2003, published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary,
dated the 27th March, 2003;
And Whereas the designated authority, in its final findings vide notification No.17/1/2001DGAD, dated the 14th August, 2003, published in the Gazette of India, Extraordinary, Part I,
Section 1, dated the 18th August, 2003, had come to the conclusion that (a) Methylene Chloride, originating in or exported from, the subject countries has been exported to
India below normal value, resulting in dumping;
(b) the domestic industry has suffered material injury ;
(c) material injury has been caused by imports from the subject countries/territory;
And Whereas on the basis of the aforesaid final findings of the designated authority, the Central
Government had imposed final anti-dumping duty on the subject goods vide notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 157/2003–
CUSTOMS, dated the 20th, October, 2003, G.S.R.827(E), dated the 20th October, 2003 published
in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 20th, October,
2003;
And Whereas the designated authority, in its final findings in mid-term review, vide
notification No.15/28/2004-DGAD dated the 31st October, 2005,published in the Gazette of India,
Extraordinary, Part I, section 1, dated the 31st October, 2005, has come to the conclusion that(a) Subject goods, originating in or exported from the European Union are found to be exported at
above their normal value and are undumped;
(b) no imports have taken place from South Africa during the period of investigation;
(c ) volume of exports from Singapore, which is insignificant (merely 0.33% of total imports), has
been found to be exported to India below their normal value and are dumped;
(d) the domestic industry has not suffered material injury due to imports from subject countries;
(e) and discontinuation of anti-dumping duty on imports of subject goods from subject countries is
not likely to lead to recurrence of dumping or injury to the domestic industry;
and has recommended discontinuation of the anti-dumping duty imposed on imports of
subject goods, originating in, or exported from, the subject countries.
Now, therefore, in exercise of the powers conferred by sub-section (1), and sub-section (5)
of section 9A of the said Customs Tariff Act, 1975, read with rule 23 of the Customs Tariff
(Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for
Determination of Injury) Rules, 1995, the Central Government hereby rescinds the notification of
the Government of India in the Ministry of Finance (Department of Revenue), No.157/2003–
CUSTOMS, dated the 20th, October, 2003, G.S.R.827(E), dated the 20th, October, 2003, published
in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 20th, October,
2003, except as respects things done or omitted to be done before such rescission.
F.No.354/4/2003-TRU- (Pt.-I)
Notification No. 102/2005-Customs
dated 19th December, 2005
Whereas the designated authority vide notification No.15/9/2003-DGAD dated the 29th March,
2004, published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 29th March,
2004, had initiated review in the matter of continuation of final anti-dumping duty on Sodium
Cyanide (hereinafter referred to as the subject goods), falling under Sub-heading 2837 11of the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff
Act), originating in, or exported from the United States of America, European Union, Czech
Republic and Korea RP, imposed vide notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 83/2000–CUSTOMS, dated the 6th June, 2000, G.S.R. 522
(E), dated the 6th June, 2000, superseded by notification No. 10/2001-CUSTOMS dated 31st January
2001,G.S.R. 47(E), dated the 31st January, 2001 and extended by notification No.56/2005CUSTOMS, dated 23rd June 2005, G.S.R. 420(E), dated the 23rd June, 2005;
And Whereas, the designated authority in notification No. 15/9/2003-DGAD, dated the 27th
September, 2005, published in Part I, Section 1 of the Gazette of India, Extraordinary, dated the 27th
September, 2005, after conducting Sunset Review has come to the conclusion that(a) the subject goods continue to be dumped from the Korea RP and United States of America, and
dumping margins of the subject goods imported from these countries are significant and above de
minimis;
(b) there is no likelihood of dumping to continue or recur from the European Union, if the duties are
revoked. However, dumping is likely to continue from the Korea RP and United States of America
if the duties are revoked;
(c) the domestic industry continues to suffer material injury on account of the dumped imports from
Korea RP and United States of America;
(d) injury to domestic industry is likely to continue or recur if the duties are revoked in respect of
imports from Korea RP and United States of America. However, injury to the domestic industry is
not likely to recur if the duties are revoked in respect of imports from the European Union;
and has recommended the continued imposition of definitive anti-dumping duty on all imports of
Sodium Cyanide, originating in, or exported from United States of America, and Korea RP;
Now, therefore, in exercise of the powers conferred by sub-section (1), read with sub-section (5) of
section 9A of the said Customs Tariff Act, and rules 18 and 23 of the Customs Tariff (Identification,
Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of
Injury) Rules, 1995, the Central Government, on the basis of the aforesaid final findings of the
designated authority, hereby imposes on the goods, the description of which is specified in column
(3) of the Table below, falling under Sub-heading of the First Schedule to the said Customs Tariff
Act as specified in the corresponding entry in column (2), the specification of which is specified in
the corresponding entry in column (4), originating in the countries as specified in the corresponding
entry in column (5), and produced by the producers as specified in the corresponding entry in
column (7), when exported from the countries as specified in the corresponding entry in column (6),
by the exporters as specified in the corresponding entry in column (8), and imported into India, an
anti-dumping duty at a rate which is equivalent to the amount as specified in the corresponding
entry in column (9), in the currency as specified in the corresponding entry in column (11) and per
unit of measurement as specified in the corresponding entry in column (10), of the said Table.
Table
Sl.N Sub Descriptio Specif Country of Country Producer
Exporter Duty Unit of
Currency
o.
headi n of goods iorigin
of export
amou measureme
ng
cation
nt
nt
(1) (2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
1
2837 Sodium
Any Korea RP Any
Dollar of
M/s Tong Shuh M/s
29.62 Metric
11
Cyanide
except
Tonne
United
Petrochemicals
Hanwah
United
States of
Corporation
Corporatio
States of
America
n
America
2
2837 Sodium
Any Korea RP Any
250.8 Metric
Dollar of
Any except M/s Any
except M/s 8
11
Cyanide
except
Tonne
United
Tong Shuh
Hanwah
United
States of
Petrochemicals
Corporatio
States of Corporation
America
n
America
250.8 Metric
Dollar of
3
2837 Sodium
Any Any except Korea RP Any except M/s Any
Tonne
United
11
Cyanide
Korea RP
Tong Shuh
except M/s 8
States of
and United
Petrochemicals
Hanwah
America
States of
Corporation
Corporatio
America
n
4
2837 Sodium
Any United
Any
Any
Any
268.2 Metric
Dollar of
States of
United
11
Cyanide
7
Tonne
America
5
States of
America
2837 Sodium
Any Any except United
Any
Any
268.2 Metric
Dollar of
11
Cyanide
United
States of
7
Tonne
United
States of
America
States of
America
Americ
2. This notification shall be effective for a period of five years (unless revoked, superseded or
amended earlier) and the anti-dumping duty shall be paid in Indian currency.
Explanation. - For the purposes of this notification, rate of exchange applicable for the purposes of
calculation of such anti-dumping duty shall be the rate which is specified in the notification, issued
from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section
(3) of section 14 of the Customs Act, 1962 (52 of 1962), and the relevant date for the determination
of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the
said Customs Act.
[F.No. 354/166/99-TRU (Pt.-IV)]
dated 19th December, 2005
Notification No. 103/2005-Customs
Whereas in the matter of import of Sodium Cyanide (hereinafter referred to as the subject
goods), falling under sub heading number 2837 11 of the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), originating in, or exported from, the Chinese Taipei (hereinafter referred to as
the subject country), the designated authority in its final findings vide notification No.14/14/2004 DGAD, dated the 24th October, 2005, published in the Gazette of India, Extraordinary, Part I,
Section 1, dated the 24th October, 2005, has come to
the conclusion that –
(a) the imports of the subject goods from the subject country have entered Indian market at less than
its normal value in the subject country;
(b) the domestic Industry has suffered material injury;
(c) the injury has been caused to the domestic Industry by volume and price effect of the
dumped imports of the subject goods from the subject country;
and has recommended imposition of final anti-dumping duty on import of subject goods, originating
in or exported from the subject country;
Now, therefore, in exercise of the powers conferred by sub-sections (1) and (5) of section
9A of the said Customs Tariff Act, read with rules 18 and 20 of the Customs Tariff (Identification,
Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of
Injury) Rules, 1995, the Central Government, on the basis of the aforesaid final findings of the
designated authority, hereby imposes on the subject goods, the description of which is specified in
column (3) of the Table below, falling under sub- heading of the First Schedule to the said Customs
Tariff Act as specified in the corresponding entry in column (2), the specification of which is
specified in column (4) of the said Table, originating in the countries as specified in the
corresponding entry in column (5), and produced by the producers as specified in the corresponding
entry in column (7), when exported from the countries as specified in the corresponding entry in
column (6), by the exporters as specified in the corresponding entry in column (8), and imported
into India, an anti-dumping duty which shall be equal to the amount specified in the corresponding
entry in column (9),in the currency as specified in the corresponding entry in column (11) and per
unit of measurement as specified in the corresponding entry in column (10), of the said Table.
Table
Sl. SubDescriptio Speci- Country Country
No. Headin n
Ficatio Of origin Of export
g No.
n
(1) (2)
(3)
(4)
(5)
(6)
1. 2837
Sodium
Any Chinese Any
11
Cyanide
Taipei
country
other than
United
States of
America
and Korea
RP.
Produce Export Amou Unit
r
er
nt
Currenc
y
(7)
Any
(11)
Dollar
of
United
States
of
Americ
a
(8)
Any
(9)
(10)
91.70 Metri
c
Tonne
2.
2837
11
Sodium
Cyanide
Any
Any
Chinese
country Taipei
other than
Chinese
Taipei,
United
States of
America
and
Korea
RP.
Any
Any
91.70 Metri Dollar
c
of
Tonne United
States
of
Americ
a
2. The anti-dumping duty imposed under this notification shall be paid in Indian currency.
Explanation. - For the purposes of this notification, rate of exchange applicable for the purposes of
calculation of such anti-dumping duty shall be the rate which is specified in the notification, issued
from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section
(3) of section 14 of the Customs Act, 1962 (52 of 1962) and the relevant date for the determination
of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the
said Customs Act.
[F.No.354/183 /2005-TRU]
Notification No. 104/2005-Customs
dated 26th December, 2005
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,
1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest
so to do, hereby makes the following amendment in the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 89/2005-Customs, dated the 4th October,
2005 GSR 624(E), dated the 4th October, 2005. namely:In the said notification, in paragraph 2, for the words, letters and figures “31st day of December,
2005”, the words, letters and figures “31st day of March, 2006” shall be substituted.
[ F.No.605/208/2005-DBK ]
( JAGMOHAN SINGH )
Under Secretary to the Government of India
Note - The notification No. 89/2005-Customs, dated the 4th October, 2005 was published in the
Gazette of India Extraordinary, vide G.S.R. 624(E), dated the 4th October, 2005.
Notification No. 105/2005-Customs
dated 28th December, 2005
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of
1962), the Central Government, being satisfied that it is necessary in the public interest so to do,
hereby makes the following further amendments, in the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No.39/96-Customs, dated the 23rd July, 1996,
G.S.R. 291(E), dated the 23rd July, 1996, namely:In the said notification, in the Table,(i) against S.No.13, in column (3), in the Explanation, for the words, letters and figures, “the 1st day
of January, 2006”, the words, letters and figures, “the 1st day of January 2011” shall be substituted.
(ii) against S.No.14, in column (3), in the Explanation, for the words, letters and figures, “the 1st
day of January, 2006”, the words, letters and figures, “the 1st day of January, 2008” shall be
substituted.
[F.No. 354/172/2005-TRU]
(Ajay)
Under Secretary to the Government of India
Note:- The principal notification No.39/96-Customs dated the 23rd July, 1996 was published in the
Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) vide number G.S.R. 291 (E),
dated the 23rd July,
1996 and was subsequently amended vide notification No.60/96-Cus. dated 22nd August, 1996,
G.S.R.374(E) dated 22nd August, 1996, 86/96-Cus dated 6th November, 1996, G.S.R. 516(E) dated
6th November, 1996, 19/97-Cus. dated 1st March, 1997, G.S.R. 106(E) dated 1st March, 1997, 69/97Cus. dated 15th September, 1997, G.S.R. 538(E) dated 15th September, 1997, 28/98-Cus. dated 2nd
June, 1998, G.S.R 293(E) dated 2nd June, 1998, 99/98-Cus. dated 27th November, 1998, G.S.R.
708(E) dated 27th November, 1998, 27/99-Cus. dated 28th February, 1999, G.S.R. 163(E) dated 28th
February, 1999, 111/99-Cus. dated 21st September, 1999, G.S.R. 646(E) dated 21st September,
1999, 118/99-Cus. dated 29th October, 1999, G.S.R. 733(E) dated 29th October, 1999, 8/2000-Cus.
dated 27th January, 2000, G.S.R. 67(E) dated 27th January, 2000, 11/2000-Cus. dated 31st January,
2000, G.S.R. 78(E) dated 31st January, 2000, 20/2000-Cus. dated 1st March, 2000, G.S.R 172(E)
dated 1st March, 2000, 103/2000-Cus. dated 19th July, 2000, G.S.R. 620(E) dated 19th July, 2000,
146/2000-Cus. dated 15th December, 2000, G.S.R. 918(E) dated 15th December, 2000, 33/01Cus.dated 28th March, 2001, G.S.R. 223(E) dated 28th March, 2001, 81/01-Cus. dated 20th July,
2001, G.S.R. 546(E) dated 20th July, 2001, 130/01-Cus. dated 24th December, 2001, G.S.R. 920(E)
dated 24th December, 2001, 66/02-Cus. dated 26th June, 2002 G.S.R. 452(E) dated 26th June, 2002,
99/02-Cus. dated 13th September, 2002, G.S.R. 646(E) dated 13th September, 2002, 133/02-Cus.
dated 3rd December, 2002, G.S.R 792(E) dated 3rd December, 2002, 3/03-Cus. dated 3rd January,
2003, G.S.R. 10(E) dated 3rd January, 2003, 6/03-Cus. dated 6th January, 2003, G.S.R. 13(E) dated
6th January, 2003, 28/03-Cus.dated 1st March, 2003, G.S.R. 163(E) dated 1st March, 2003, 88/03Cus. dated 29th May, 2003, G.S.R. 444(E) dated 29th May, 2003, 93/03-Cus. dated 12th June, 2003,
G.S.R. 483(E) dated 12th June, 2003, 41/04-Cus. dated 27th February, 2004, G.S.R 150(E) dated 27th
February, 2004, 48/04-Cus. dated 18th March, 2004, G.S.R. 199(E) dated 18th March, 2004, 49/04Cus. dated 23rd March, 2004, G.S.R. 211(E) dated 23rd March, 2004, and was last amended by
notification No.66/2005-Customs, dated the 14th July, 2005 [G.S.R. 476(E), dated the 14th July,
2005].
Circular No. 52/2005-Cus
dated December 09, 2005
F.No.442/12/2004-Cus.IV (Pt.II)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject:- Procedure for disposal of unclaimed/ uncleared cargo under section 48 of the
Customs Act, 1962, lying with the custodians – regarding
I am directed to invite your attention to the Board’s Circular No. 50/2005-Cus dated
01.12.2005 on disposal of unclaimed/ uncleared cargo, under section 48 of the Customs Act, 1962.
Para 3 of the said Circular deals with the disposal of unclaimed/uncleared cargo ‘landed more than
one year category’ while para 4 of the Circular deals with the disposal of uncleared cargo landed
‘less than one year category’. Field formations have raised doubt over the applicability of para 4 to
disposal of cargo ‘landed less than one year category’.
2. The matter has been examined by the Board. In order to clearly state the intention behind the para
4 of the Circular No. 50/2005-Cus dated 01.12.2005, it has been revised as follows,“4. For uncleared/ unclaimed goods which are lying for a period less than one year, the custodian
would get the reserve price fixed by a panel of Government approved valuers appointed by the
Custodian. Customs shall not associate itself with the valuation of the such goods lying uncleared
with the custodian. However, both reserve price and bids would be approved by the Customs.
Further, if these goods remain unsold and pass into the category of landed-more-than-one-yearprior, then the custodians can sell the same following the independent procedure as detailed in para
3 without any reference to customs, and adjusting the number of auctions/tenders to which the lot
was already subjected to against the prescribed number of four such auctions/ tender.”
3. Para 4 of the Circular No. 50/2005-Cus dated 01.12.2005 would be replaced with the text as
mentioned above.
4. The above instructions may be brought to the notice of all concerned immediately through
appropriate Public Notice.
5. Receipt of this Circular may kindly be acknowledged.
Notification No. 109 /2005-Customs (N.T.)
dated 16th December 2005
In exercise of the powers conferred by sub-section (2) of Section 14 of the Customs Act, 1962, (52
of 1962), the Board, being satisfied that it is necessary and expedient so to do, hereby makes the
following further amendment in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No.36/2001-Cus (N.T.), dated, the 3rd August 2001, namely: In the said notification, for the Table, the following Table shall be substituted namely:“T A B L E
S.No.
Chapter heading /
sub-heading
(1)
(2)
1
1511 10 00
2
1511 90 10
3
1511 90 90
4
1511 10 00
5
1511 90 20
6
1511 90 90
7
1507 10 00
8
7404 00 22
F.No.467/87/2005-Cus.V
Description of goods
(3)
Crude Palm Oil
RBD Palm Oil
Others – Palm Oil
Crude Palmolein
RBD Palmolein
Others – Palmolein
Crude Soyabean Oil
Brass Scrap (all grades)
Tariff value US$ (Per Metric
Tonne)
(4)
433
435
434
440
445
443
510
2145”
Note: - The Principal notification was published in the Gazette of India, Extraordinary, vide
notification no.36/2001 – Customs (N.T.), dated, the 3rd August, 2001 [S.O.748 (E), dated, the 3rd
August, 2001] and was last amended vide Notification No.100/2005-Customs (N.T), dated, the 16th
November, 2005 [S.O.1610 dated 16th November, 2005].
Notification No. 113/2005-Customs (N.T.)
dated 28th December 2005
In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of
1962) and sub rule (1) of rule (3) of Central Excise Rules, 2002, the Central Board of Excise and
Customs hereby appoints the Commissioner of Customs (Exports), Jawahar Custom House, Nhava
Sheva, Mumbai to act as, (i) Commissioner of Customs (Export Promotion), New Custom House, Ballard Estate, Mumbai;
(ii) Commissioner of Customs, Ahmedabad,
(iii) Commissioner of Customs(Import), Jawahar Custom House, Nhava Sheva, Mumbai,
(iv) Commissioner of Customs, Mumbai,
(v) Commissioner of Customs, Kandla,
(vi) Commissioner of Customs, Cochin,
(vii) Commissioner of Customs, Visakhapatnam,
(viii) Commissioner of Customs (Preventive), Jamnagar,
(ix) Commissioner of Customs (Inland Container Depots), Inland Container Depot, Tughlakabad,
New Delhi,
(x) Maritime Commissioner, Chowpatty, Mumbai,
(xi) Commissioner of Central Excise and Customs, Vadodara – I,
(xii) Commissioner of Central Excise and Customs, Surat – II, and
(xiii) Commissioner of Central Excise and Customs, Surat – I
for the purposes of adjudicating the matters relating to show cause notice pertaining to M/s Clarrity
Intermediates and Pesticides, Surat and Others, issued vide Directorate of Revenue Intelligence
F.No.DRI/SRU/INV-2/2004, dated the 18th July, 2005, by the Additional Director General,
Ahmedabad Zonal Unit, Rupen Bungalow, Near Jain Merchant Society, Paldi, Ahmedabad..
[F.NO.437/26/2005-CUS.IV]
Anupam Prakash
Under Secretary to the Government of India
Notification No. 114/2005-Customs (N.T.)
dated 30th December 2005
In exercise of the powers conferred by clause (h) of sub-section (2) of section 156, read with
sub-section (3) of section 137, of the Customs Act, 1962 (52 of 1962), the Central Government
hereby makes the following rules, namely :1. Short title and commencement.- (1) These rules may be called the Customs (Compounding of
Offences) Rules, 2005.
> (2) They shall come into force on the date of their publication in the Official Gazette.
2. Definitions.- In these rules, unless the context otherwise requires,a “Act” means the Customs Act, 1962 (52 of 1962);
b “applicant” means any importer, exporter or any other person, but shall not include officers
of Customs as appointed by Board or Commissioner of Customs under section 4;
c “compounding authority” means the Chief Commissioner of Customs, having jurisdiction
over the place where the offence under the Customs Act, 1962, has been or alleged to have
been committed;
d “form” means the form appended to these rules;
e “reporting authority” means the Commissioner of Customs, having jurisdiction over the
place where the offence under the Act has been or alleged to have been committed or any
other officer as may be authorized in this regard by the Chief Commissioner of Customs
having jurisdiction over the place where such offence has been or alleged to have been
committed;
f “section” means a section of the Act; and
g Words and expressions used in these rules and not defined but defined in the Act shall have
the respective meanings assigned to them in the Act.
3. Form and manner of application. – (1) An applicant may, either before or after institution of
prosecution, make an application under sub-section (3) of section 137 in the form appended to these
rules, to the compounding authority for compounding of the offence.
Explanation.- Where an offence has been committed at more than one place falling under the
jurisdiction of more than one compounding authority, then the Chief Commissioner of Customs
having jurisdiction over such place where the value of goods seized, or the amount of duty evaded
or attempted to be evaded or amount of export incentives wrongly claimed or attempted to be
claimed wrongly is more than others shall be the competent authority.
4. Procedure on receipt of application under rule 3. - (1) On receipt of an application under rule
3, the compounding authority shall call for a report from the reporting authority with reference to
the particulars furnished in the application, or any other information, which may be considered
relevant for examination of such application.
(2) Such report shall be furnished by the reporting authority within a period of one month or within
such extended period as may be allowed by the compounding authority, from the date of receipt of
communication from the compounding authority.
(3) The compounding authority after taking into account the contents of the said application may,
by order, either allow the application indicating the compounding amount in terms of rule 5 and
grant him immunity from prosecution in terms of rule 6 or reject such application:
Provided that application shall not be rejected unless an opportunity has been given to the applicant
of being heard and the grounds of such rejection are mentioned in such order.
(4) A copy of every order under sub rule (3) shall be sent to the applicant.
(5) The applicant shall, within a period of thirty days from the date of receipt of order under subrule (3) allowing the compounding of offences, pay the compounding amount, as ordered to be paid
by the compounding authority and shall furnish the proof of such payment to the compounding
authority.
(6) The compounding amount once paid shall not be refunded except in cases where the Court
rejects grant of immunity from prosecution.
(7) The applicant cannot claim, as of right, that his offence shall be compounded.
5. Fixation of the Compounding amount .- For the purpose of compounding of offences under the
various provisions of the Act , the compounding amount shall be as provided herein below.Compounding amount
S. No. Offence
1
Offence specified under section 132 Rupees fifty thousand for the first offence and
of the Act
to be increased by hundred per cent. of this
amount for each subsequent offence.
2
Offence specified under section 133 Rupees fifty thousand for the first offence and
of the Act
to be increased by hundred per cent. of this
amount for each subsequent offence.
3
Offence specified under section 134 Rupees fifty thousand for the first offence and
of the Act
to be increased by hundred per cent. of this
amount for each subsequent offence.
4
Offence specified under section Upto twenty per cent. of market value of the
135(1)(a) of the Act
goods or Rupees ten lakhs whichever is
higher.
5
Offence specified under section Upto twenty per cent. of market value of the
135(1)(b) of the Act
goods or Rupees ten lakhs whichever is
higher.
6
Offence specified under section Upto twenty per cent. of market value of the
135(1)(c) of the Act
goods or Rupees ten lakhs whichever is
higher.
7
Offence specified under section Upto twenty per cent. of market value of the
135A of the Act
goods or Rupees ten lakhs whichever is
higher.
6. Power of Compounding authority to grant immunity from prosecution.- The compounding
authority, if he is satisfied that any person who has made the application for compounding of
offence under these rules has co-operated in the proceedings before him and has made full and true
disclosure of facts relating to the case, grant to such person, subject to such conditions as he may
think fit to impose, immunity from prosecution for any offence under the Customs Act, 1962 with
respect to the case covered by the compounding of offence.
7. Withdrawal of Immunity from Prosecution in certain conditions.(1) An immunity granted to a person under rule 6 shall stand withdrawn if such person fails to pay
any sum specified in the order of compounding passed by the Compounding authority, under subrule (3) of rule 4 within the time specified in such order or fails to comply with any other condition
subject to which the immunity was granted and thereupon the provisions of the Customs Act, 1962
shall apply as if no such immunity had been granted.
(2) An immunity granted to a person under sub rule (1) above may, at any time, be withdrawn by
the Compounding authority, if he is satisfied that such person had, in the course of the
compounding proceedings, concealed any particulars, material or had given false evidence, and
thereupon such person may be tried for the offence with respect to which immunity was granted or
for any other offence that appears to have been committed by him in connection with the
compounding proceedings and thereupon the provisions of the Customs Act, 1962 shall apply as if
no such immunity had been granted.
FORM
(see rule 3)
(Application for compounding offence)
1. Full Name and address of the applicant:
2. Address for communication:
3. (i) Permanent Account Number (PAN):
(ii) Import Export Code (IEC) No:
4. Commissioner of Customs having jurisdiction over the applicant:
5. The violation of provisions of Customs Act, 1962, against which prosecution is instituted or
contemplated for which application of Compounding:
6. Details of Bill(s) of Entry /Shipping Bill(s)/Adjudication order in relation to the case for
compounding:
7. Date of seizure, if any:
8. Brief facts of the case and particulars of the offence(s) charged:
9. Whether Show Cause Notice issued:
10. If yes, details of duty/export incentives demanded:
11. whether Show Cause Notice has been adjudicated:
12. If yes, adjudication details:
(a) Amount of duty confirmed:
(b) Export incentive to be recovered/denied:
(c) Fine imposed:
(d) Penalty imposed:
13. Whether this is the first offence under the Customs Act, 1962. If not details of previous cases:
14. Whether any proceedings for the same offence contemplated under any other law, if so the
details thereof:
Name and Signature of the applicant.
DECLARATION 1. I shall pay the compounding amount, as may be fixed by the compounding
authority under sub-rule (3) of Rule 4 of the Customs (Compounding of Offences) Rules, 2005.
2. I understand that I cannot claim, as of right that the offence committed by me under the Act shall
be compounded.
Name and Signature of the applicant.
VERIFICATION I, ---------------the son/daughter/wife of----------------residing at ------do solemnly
declare that I am making this application in my capacity as ------ and I am competent to verify it.
That the contents of this application are true to the best of my knowledge and belief and no
information relevant to the facts of the case has been suppressed. The documents accompanying the
application are true copies of the originals and the tables showing financial transactions are correct
and are duly attested by me.
Verified today the ------ day of ------ (month), ------ (year) at ------.
Name and Signature of the applicant.
Place:
Date:
[F. No. 450/67/2003-Cus.IV]
(Anupam Prakash)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA