P.N.NO.83/2000 Appraising(General)
Imp. Supp. No. :18
Exp. Supp. No.: 18

PUBLIC NOTICE NO. 83/2000 Date:09-08-2000.

Sub.: Warehousing-Delegation of Board’s power to Chief Commissioner of Customs-reg.

Attention of all Importers/Exporters/CHAs/Trade is drawn towards to the Notification No. 33/94-Cus. (N.T.) dated 01-07-94 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.

Of late, a number of representations / references have been received from Government/ Private Organisations and the filed formations for granting waiver of interest in cases where the amount involved is lower than the aforesaid delegated amount.

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 existing instructions.

It has also been decided that such requested for waiver of interest on Customs duty on warehoused goods first be received at 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.

Sd/(07-08-2000)
(K.P. SINGH)
COMMISSIONER OF CUSTOMS(IMPORT)
MUMBAI.

Issued from F.No. s/26-290/99 A(G) Pt.I

Based on Board’s letter F.No. 475/6/99-LC, Circular No. 57/2000-Customs
Dated 7th July 2000.

Attested

Sd/-
(SHRIKANT PATIL)
DY. COMMISSIONER OF CUSTOMS
APPRAISING (MAIN)
MUMBAI.

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