Circular No. 9/2008-Customs dated 25.6.2008
Appointment /Licensing of Public/ Private Bonded
Warehouses u/s 57 and 58 and Grant of permission by Assistant/ Deputy
Commissioner of Customs for in-bond manufacturing activities u/s 65 of the
Customs Act, 1962 – Clarification thereto – reg.
Kind attention is invited to the instructions contained in Board’s Circular
No.68/95-CUS., dated 15.06.1995 conveying that the requests for grant of
licenses for private bonded warehouses will be considered and decided at the
level of Commissioners without making any reference to the Board. Attention is
also invited to the Board’s letter of even no. dated 18.10.2007 reiterating the
instructions contained in Board’s Circular No.132/95-CUS., dated 22.12.1995
conveying that the requests for grant of in-bond Manufacture facility u/s 65 of
the Customs Act, 1962 will henceforth be considered and decided at the level of
Commissioners without making any reference to the Board.
2. Representations have been received from the trade and field formations
regarding applicability of said instructions to the 100% EOUs and regarding
competent authority for Appointment /Licensing of Public/ Private Bonded
Warehouses u/s 57 and 58 and grant of permission for in-bond manufacturing
facility u/s 65 of the Customs Act, 1962 as provided under aforesaid
instructions and it’s variance with the respective statutory provisions. As
ascertained from the field formations, different practices are being followed
and in case of 100% EOUs, the licensing u/s 58 and grant of permission for
in-bond manufacturing facility u/s 65 of the Customs Act, 1962 is generally
considered and decided by Assistant Commissioner of Customs or Deputy
Commissioner of Customs.
3. The matter has been examined in the Board. For the purpose of ensuring
uniformity in practice and also to prevent misuse of the facility, the aforesaid
instructions issued vide Board’s Circular No.68/95-CUS., dated 15.06.1995 and
Circular No.132/95-CUS., dated 22.12.1995 regarding entrusting the specified
functions to the Commissioners are being reiterated. However, it is clarified
that in case of 100% EOUs, the licensing u/s 58 and grant of permission for
in-bond manufacturing facility u/s 65 of the Customs Act, 1962 shall continue to
be considered and decided by Assistant Commissioner of Customs or Deputy
Commissioner of Customs.
4. The contents of this circular may be brought to the notice of all the field
formations under your jurisdiction for strict compliance.
F. No. 473/23/2006-LC
Yours faithfully,
(M. K. Singh)
Director (Land Customs)
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