CUSTOMS NOTIFICATION No.33/2001(N.T.) Dated 27th June, 2001
Foreign
Privileged Persons, (Regulation of Customs Privileges) Amendment Rules, 2001.
In
exercise of the powers conferred by sub-section (1) of section 157, read with
sub-section (3) of section 160 of the Customs Act, 1962 (52 of 1962), the
Central Board of Excise and Customs hereby makes the following rules to further
amend the Foreign Privileged Persons’ (Regulation of Customs Privileges)
Rules, 1957, namely:-
1. (1) These rules may be called the Foreign Privileged Persons, (Regulation of Customs Privileges) Amendment Rules, 2001.
(2) They shall come into force on the date of their publication in the
Official Gazette.
2.
In the Foreign Privileged Persons’ (Regulation of Customs Privileges) Rules,
1957,-
(i)
in rule 4A,-
(I) for sub-rule (2), the following sub-rule shall be substituted, namely:-
“(2) Any privileged person may-
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(a) |
sell
or otherwise dispose of any motor vehicle referred to in sub-rule (1) to
another privileged person, with the permission of Central Board of Excise
and Customs through the Ministry of External Affairs; |
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(b) |
re-export
the motor vehicle, with the permission of the Ministry of External
Affairs; |
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(c) |
sell
or otherwise dispose of the motor vehicle to any non-privileged person,
with the permission of Central Board of Excise and Customs through the
Ministry of External Affairs, on payment of appropriate customs duty, on
expiry of three years from the date on which such motor vehicle was
imported. |
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Provided
that a privileged person, on his transfer out of India, may sell or
otherwise dispose of a motor vehicle, which was imported within one year
of his posting in India, to a non-privileged person prior to expiry of
above-said period of three years from the date on which such motor vehicle
was imported; |
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(d) |
sell
or otherwise dispose of an accidented/totally damaged motor vehicle, with
the permission of Central Board of Excise and Customs, to the Insurance
Company with whom the motor vehicle was insured without prejudice to his
rights to sell or otherwise dispose of the motor vehicle in terms of
clauses (a) and (b). |
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Provided
that in case the insurance company declines to accept the offer for sale
of the motor vehicle, the motor vehicle, with the permission of Central
Board of Excise and Customs, may be sold to the Metal Scrap Trading
Corporation or any other suitable disposal agency for scrapping.”; |
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(II)
for sub-rule (3), the following sub-rule shall be substituted, namely:-
“(3)
Every application for sale or disposal otherwise of a motor vehicle to another
privileged person or, as the case may be, to a non-privileged person under
clauses (a) and (c) of sub-rule (2) respectively or sale or disposal of an
accidented or totally damaged vehicle under clause (d) of sub-rule (2), shall be
made to the Ministry of External Affairs, in the Form prescribed by the Ministry
of External Affairs for the purpose, and that Ministry shall remit the
application to the Central Board of Excise and Customs.”
(ii)
in rule 5,-
(a)
sub-rule (1A) shall be omitted.
(b)
for sub-rule (1B), the following sub-rule shall be substituted, namely:-
“(1B)
The custom duty on any vehicle sold or otherwise disposed of under clause (c) of
sub-rule (2) of rule 4A shall be paid to the Commissioner of Customs nearest to
the headquarters in India of the privileged person concerned, the duty to be
recovered for such motor vehicle, except in case of accidented or totally
damaged vehicle, shall be assessed on the depreciated value arrived after
providing for depreciation at the scales specified by the Central Board of
Excise and Customs in case of import of second hand motor vehicles, and the rate
of duty on such vehicle and the exchange rate for conversion of foreign currency
into Indian currency shall be taken as applicable on the date of approval of
such sale or otherwise disposal by the said Board under clause (c) of sub-rule
(2) of rule 4A.
Provided
that the facility of duty free sale of vehicles, after four years of import,
shall be allowed on reciprocal basis to privileged persons of those countries,
which are allowing similar facility of duty free sale of vehicles to Indian
privileged persons posted in those countries, and for this purpose applications
made to the Ministry of External Affairs before the applicants leave India shall
be entertained.”
(c)
for sub-rule (1C), the following sub-rule shall be substituted, namely:-
“(1C)
In the case of any accidented or totally damaged vehicle referred to in clause
(d) in sub-rule (2) of rule 4A, the Customs duty shall be calculated taking the
sale price as cum-duty price and rate of duty shall be taken as that applicable
to such motor vehicle, if it has not been so accidented or damaged at the time
of such sale.”
(d)
after sub-rule (1C), the following sub-rule shall be inserted, namely:-
“(1D)
In case a vehicle has been stolen, customs duty shall be calculated taking the
amount of insurance claim as cum duty price and rate of duty shall be taken as
that applicable to such motor vehicle.”
(e)
sub-rule (4) shall be omitted.
Note: The principles rules were published in the Gazette of India, vide notification Customs No.4 dated 8th January, 1957 and last amended by the notification No.43/99-Customs (N.T). dated the 2nd July, 1999.