45. Custodian to pay duty on goods found short after unloading in the customs area. Copy of record of imported goods unloaded in the customs area to be handed over to Customs by the custodian.

s.45 (2) (a): Custodian to keep record of imported goods unloaded in the customs area and to send a copy thereof to the proper officer of Customs.

s. 45 (3): Custodian to pay duty on goods found short after unloading in the customs area.

Comments:

• Appraising Officers posted at the Shed may receive on daily basis copy of such record of imported goods maintained by the custodians to confirm receipt of the entire cargo covered in a Bill of Entry.
• In order to protect themselves of the demand for duty, the custodians may ascertain the correctness of weight / number / quantity mentioned in the B/L and the seals are intact [OTS] at the time of arrival.

46. Examination of goods by Customs officer before filing B/E not provided for u/s 46

s. 46: Importer has to make a declaration that he is unable to furnish all the particulars of the goods for want of full information. 

 Pending production of such information the proper officer may 

• permit the importer to examine the goods in the presence of an officer of customs OR
• permit the importer to deposit the goods in a public warehouse u/s 57 w/o warehousing the same. 

B/E shall include all goods mentioned in BL. 

At the foot of the B/E importer to make a declaration as to the truth of the contents of such B/E and produce to the proper officer the invoice relating to the imported goods. 

Comments:

• It is not a first check examination by the proper officer of customs
• It is only an examination of the goods by the importer to ascertain certain information not available with him to enable the importer to provide those particulars in the Bill of Entry.
• On ascertaining the information by examination of the goods, the importer has to file the BE. 
• Only thereafter examination by the proper officer of customs may be arise, if not facilitated by RMS.
• Proper Officer may permit deposit of the goods in a public warehouse only [NOT in any private warehouse] 

47. Prohibited goods cannot be granted clearance for home consumption

s.47 (1): Customs Out of Charge for home consumption be given if 

• the imported goods are not prohibited goods and
• the importer has paid the import duty, if any, assessed thereon and any charges payable under the Customs Act, 1962. 

Comments:

• Prohibited goods* cannot be permitted for home consumption [*s.2 (33)]
• No officer can permit clearance before payment of the import duty, if any, under any circumstance. 

48. Sale of uncleared or relinquished cargo

Customs Act, 1962 - S.48: Sale of imported goods not cleared within 30 days or within further time allowed by the Proper Officer.

• 30 days to be reckoned from date of landing at the customs Port / Airport / Land Customs Station.
• Proper Officer may allow further time without any limit.
• Where the title to any imported goods is relinquished, such goods may also be sold by the custodian.
• Relinquishment not to be allowed by proper officer if any offence appears to have been committed with regard to the imported goods.[Proviso to s. 23 (2)] and  [*s.2 (33)]
• Custodian may send notice to the importer immediately after 30 days are over or immediately after relinquishment of title.
• Custodian to obtain permission from the proper officer to sell the goods. 

Comments:

• The precondition to relinquishment of title is that the importer should possess document evidencing title to the imported goods.  Such title document to be surrendered to the proper officer. 
• Where the importer does not surrender the title document,  the goods are to be treated as uncleared and not relinquished.
• Relinquishment of title will not absolve the importer from consequences of  s.111(d)
• All prohibited goods* are liable for confiscation and the proper officer cannot permit the custodian sell such goods.  Therefore, all uncleared goods are to be examined in full by the proper officer to find out contravention of law, if any making the goods liable for confiscation. If so, they are to be seized and adjudication proceedings to be  initiated. [*s.2 (33)]
• It would be appropriate to destuff such goods from the containers for examination by the proper officer
• The notice u/s 48 to be sent to the importer as per s. 153 and documentary evidence thereof to be produced to the proper officer for obtaining permission to sell.