NTF NO.44/1998-CUS Dated : 2-7-98

G.S.R. NO. (E) - In exercise of the powers conferred by section 157 of the Custom Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, further to amend the Manufacture and other operations in Warehouse Regulations, 1966 namely :-

(1) SHORT TITLE AND COMMENCEMENT - (1) These regulations may be called the Manufacture and Other Operations in Warehouse (Amendment) Regulations, 1998.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Manufacture and Other Operations in Warehouse Regulations, 1966,

(a) In regulation 4, for clauses (iv) and (v) the following shall be substituted, namely :-

(iv) provide to the officers of customs office space, wherever required, and access to warehouse, for control and supervision of the manufacturing process or other operations or imported and other goods as may be specified by Assistant Commissioner of Customs;

(v) pay all the charges including pay, allowances, leave and pensionary charges of such officers as may from time to time be posted by the Assistant Commissioner of Customs in the warehouse for supervision and control of the manufacturing process or other operations, or imported and other goods;

(b) In regulation 5, after clause (d) the following clause shall be added namely :

"(e) the input-output norms, wherever considered necessary, for the raw-materials and the finished goods.""

(c) in regulation 6, clause (i) and (iv) shall be omitted.

(d) regulations 7 and 8 shall be omitted.

(e) for regulations 11 and 12, the following regulation shall be substituted, namely :-

11. SPECIAL AUDIT IN CERTAIN CASES :

(i) The Chief Commissioner of Customs may, for reasons to be recorded in writing, direct a manufacturer to get the accounts of his warehouse, office, stores, godowns, factory, depot, or other establishment audited by a Cost Accountant, nominated by him in this behalf.

(ii) The Cost Accountant, shall submit the audit report duly signed and certified by him within the period specified by the Chief Commissioner of Customs, or such extended period as may be allowed by him, to the Commissioner, giving therein such other information or particulars as may have been asked for by the Chief Commissioner.

(iii) The provisions of sub-regulation (i) shall be In addition to, and not in derogation of any other law for the time being in force.

(iv) The expenses of, and incidental to, such audit (including the remuneration of the Cost Accountant) shall be determined by the Chief Commissioner and paid by the manufacturer and in default of such payment shall be recoverable from the manufacturer In the manner provided in section 142 of the Customs Act, 1962 (52 of 1962).

(v) The manufacturer shall be given a copy of the audit report conducted in pursuance of sub-regulation (1) who may make a representation, if he so likes.

EXPLANATION: For the purpose of this regulation ""Cost Accountant"" shall have the meaning assigned to it in clause (b) of sub-section (1) of section (2) of the Cost and Works Accountants Act, 1959 (23 of 1959), and

(f) in regulation 13, the second proviso shall be omitted.

Sd/-
SEEMA G IYER
Under Secretary to the Government of India.

F.NO.473/9/98-LC.

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