Waiver of charges for late filing of bill of entry for clearance of Sludge Oil - Reg ( PN-38-2020)

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT-II NEW CUSTOM HOUSE, BALLARD ESTATE MUMBAI-400001 F.No. S/7-Gen-02/2017/Oil Unit (Part-II) DIN :- 202006730000004 SCR 2°

(IMPORT-II

Dated:29.06.2020

Sub: Waiver of charges for late filing of Bill of Entry for clearance of Sludge Oil - reg.

Kind attention ofall the stake holders viz. importers, customs brokers etc. is invited to the clearance of the sludge/waste oil which is generated during the normal course of sailing of the vessels. Such sludge/waste oil needs to be discharged at its port of call in India. Such facility is provided to foreign and costal vessels at every major ports of India. Sludge/Waste Oil is not a manifested cargo, So, the bill of entry cannot be filed without additional entry of such sludge/waste oil in the respective IGM.

2 It has been noticed that the additional entry of such sludge/waste oil in the respective IGM is done on later stage after the discharge and weighment of the said sludge at the port under preventive supervision. Thereafter, the Bill of Entry is filed for clearance of the sludge oil/waste oil.

3. The trade has represented since such additional entry is done at later date than the original IGM date, the levying of late filing charges from the original date of IGM is not proper, They have further claimed that the delay in filing bill of entry is not wilful act on their part and requested for waiver of late filing charges from the date of IGM,

4. The above request has been examined and it has been decided that in case ofclearance of sludge/waste oil, it would be proper to levy the late filing charges u/s 46(3) of the Customs Act, 1962, only if there is delay beyond 24 hours from the date/time of amendment in the IGM. 4, In case of any difficulty, the specific issue(MANOJmay be broughteetKUMARto theKEDIA)notice of the undersigned. Commissioner of Customs (Lmport-I]) New Customs House, Mumbai.

Copy to: le The: Principal Chief Commissioner of Customs, Mumbai Customs Zone-l, NCH. Mumbai-01. 2, All the Additional / Joint Commissioner of Customs, NCH, Mumbai-01, 3, All Deputy/ Assistant Commissioner of Customs, NCH, Mumbai-()1. 4. AC/DC, EDI for uploading on NCH website immediately.