Procedure for Disposal of Unclaimed Cargo from Free Trade Warehousing Zones (FTWZs) and SEZs

·         Sec 48 of CA 1962 to Apply, Unit to be de facto Owner of Unclaimed cargo

[SEZ Instruction No. 96 dated 31 July 2019]

Subject: Guidelines for clearance of unclaimed and abandoned goods kept in SEZs/ FTWZs

I am directed to refer to this department's letter of even no. dated 21st February, 2018 read with 6th March, 2018 (copies enclosed) on the above mentioned subject and to say that that the units holding goods on behalf of clients in SEZ /FTWZ shall be·deemed to have the custody of these goods under section 48 of the Customs Act for the purpose of sale in DTA)n case such goods are abandoned or unclaimed by their clients.

2. Further, the procedure to be adopted in such cases is annexed herewith to ensure fair and transparent disposal of such -uncleared /abandoned cargo by units in FTWZs/SEZs. The aforesaid procedure is based on the provisions of section 48 of the Customs Act,1962 read with Circular No. 50/2005-Cus dated 01.12.2005 and no.49/2018-Cus dated 03.12.2018 issued by CBIC. The relevant provisions/procedures mentioned therein will apply, mutatis-mutandis, on warehousing units in FTWZs/SEZs.

3. The objections, if any, with regard to procedure prescribed for clearance of unclaimed/ abandoned goods from SEZs/ FTWZs may be furnished to Deputy Secretary (SEZ) within 15.days form the issue of this instruction.

4.  This issues with the approval of the competent authority.

No D.6/5/2017-SEZ (Vol. II)

Encl: As above