News Flash
  • Notice regarding Customs Brokers Examination, 2020. Click Here
  • Training on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 through Video Conferencing on 28.08.2019 at 11:00Hrs Click Here
  • Two-Days' Training Programme on "Preservation of Heritage Buildings" on 16th & 17th September, 2019 for Group 'A' officers of CBIC at INTACH Heritage Academy, (INTACH Headquarters), 71 Lodhi Estate, New Delhi. Click Here
  • The central government notifies that the Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), 2019 will come into effect w.e.f 1st September, 2019 till 31st December, 2019. Click Here
  • The Central Government notifies the Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) Rules, 2019 Click Here
  • CBIC enhances monetary limits for filing departmental appeals in legacy matters in CESTAT, High Courts and Supreme Court. Click Here
  • GST Mela for Annual Return-Daman Commissionerate.- For Details Click Here
  • Notification issued to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.
  • Public Notice for Pension Adalat to be held on 23.08.2019 at Commissioner of Customs ICD TKD Export, New Delhi. Click Here
  • Filling up various vacant post in Serious Fraud Investigation Office (SFIO) under Ministry of Corporate Affairs on deputation basis. Click Here
  • CBIC has started issuing Generic Icegate Email Ids to field formations. For more information, Please Click Here
  • Pension Adalat to be held on 23.08.2019 in Customs Preventive, Delhi. For details Click Here
  • Pension adalat to be held on 23.08.2019 in the Office of the Principal Commissioner of Customs, ICD( Import), Tughlakabad, New Delhi-110020. For details Click Here
  • Draft Seniority list of IRS (C&CE) officers in the grade of Chief Commissioner / Director General (HAG+) Click Here
  • Two Days Training on "Export Promotion Schemes-Pre & Post GST Era" for Group 'A' officers of CBIC on 29th & 30th August, 2019 at NACIN, Faridabad. Click Here
  • Reversion of the posts of Principal Commissioner/Commissioner of CBIC- For details Click Here
  • Updated versions of GST - Concept and Status, and GST - An Update as on 01/08/2019 have been uploaded
  • Residential Course on "Financial Intelligence and Investigations" for Officers of CBIC at IIM,Bengaluru from 16th to 27th September, 2019Click Here
  • Two-Days Training of Trainers (ToT) on "ICES" and "RMS" on 22nd & 23rd August, 2019 for Group 'A' officers of CBIC at NACIN FaridabadClick Here
  • Prospective Training Report to be conducted by NACIN and its Zonal Campuses for the month of August, 2019.Click Here
  • Filling up the post of Director (RL), CRCL on deputation (ISTC) basis
  • DG's letter on the identification and execution of the Swachhta Projects for the financial year 2019-20.Click Here
  • Holding of Pension Adalat.Click Here
  • CGST Rules, 2017 as amended up to 18.07.2019 have been uploaded.
  • To decide eligibility of candidates appearing for Departmental Exams to be conducted by NACIN in 2019-2020, CCAs may refer Recruitment Rules and Annual Examination Calendar 2019-2020. This clarification can be viewed through this linkClick Here
  • Circular for Creation of User Id for WCO e-learning module 'CLiKC' Click Here
  • Circular 102/21/2019-GST slightly amended to rectify an inadvertent error.
View all

1 Chapter IVA - Detection of illegally imported goods and prevention of the disposal thereof

Section 11ADefinitions. - In this Chapter, unless the context otherwise requires,-

(a)        "illegal import" means the import of any goods in contravention of the provisions of this Act or any other law for the time being in force;

(b)        "intimated place" means a place intimated under sub-section (1), sub-section (2) or sub-section (3), as the case may be, of section 11C;

(c)        "notified date", in relation to goods of any description, means the date on which the notification in relation to such goods is issued under section 11B;

(d)        "notified goods" means goods specified in the notification issued under section 11B.

Section 11B. Power of Central Government to notify goods.- If, having regard to the magnitude of the illegal import of goods of any class or description, the Central Government is satisfied that it is expedient in the public interest to take special measures for the purpose of checking the illegal import, circulation or disposal of such goods, or facilitating the detection of such goods, it may, by notification in the Official Gazette, specify goods of such class or description.

Section 11C. Persons possessing notified goods to intimate the place of storage, etc. -

(1)    Every person who owns, possesses or controls, on the notified date, any notified goods, shall, within seven days from that date, deliver to the proper officer a statement (in such form, in such manner and containing such particulars as may be specified by rules made in this behalf) in relation to the notified goods owned, possessed or controlled by him and the place where such goods are kept or stored.

(2) Every person who acquires, after the notified date, any notified goods, shall, before making such acquisition, deliver to the proper officer an intimation containing the particulars of the place where such goods are proposed to be kept or stored after such acquisition and shall, immediately on such acquisition, deliver to the proper officer a statement (in such form, in such manner and containing such particulars as may be specified by rules made in this behalf) in relation to the notified goods acquired by him :

Provided that a person who has delivered a statement, whether under sub-section (1) or sub-section (2), in relation to any notified goods, owned, possessed, controlled or acquired by him, shall not be required to deliver any further statement in relation to any notified goods acquired by him, after the date of delivery of the said statement, so long as the notified goods so acquired are kept or stored at the intimated place.

 (3) If any person intends to shift any notified goods to any place other than the intimated place, he shall, before taking out such goods from the intimated place, deliver to the proper officer an intimation containing the particulars of the place to which such goods are proposed to be shifted.

(4) No person shall, after the expiry of seven days from the notified date, keep or store any notified goods at any place other than the intimated place.

 (5) Where any notified goods have been sold or transferred, such goods shall not be taken from one place to another unless they are accompanied by the voucher referred to in section 11F.

 (6) No notified goods (other than those which have been sold or transferred) shall be taken from one place to another unless they are accompanied by a transport voucher (in such form and containing such particulars as may be specified by rules made in this behalf) prepared by the persons owning, possessing or controlling such goods.

 Section 11D. Precautions to be taken by persons acquiring notified goods. - No person shall acquire (except by gift or succession, from any other individual in India), after the notified date, any notified goods -

 (i) unless such goods are accompanied by, -

(a) the voucher referred to in section 11F or the memorandum referred to in sub-section (2) of section 11G, as the case may be, or

(b) in the case of a person who has himself imported any goods, any evidence showing clearance of such goods by the Customs Authorities; and

(ii) unless he has taken, before acquiring such goods from a person other than a dealer having a fixed place of business, such reasonable steps as may be specified by rules made in this behalf, to ensure that the goods so acquired by him are not goods which have been illegally imported.

 Section 11E. Persons possessing notified goods to maintain accounts. - (1) Every person who, on or after the notified date, owns, possesses, controls or acquires any notified goods shall maintain (in such form and in such manner as may be specified by rules made in this behalf) a true and complete account of such goods and shall, as often as he acquires or parts with any notified goods, make an entry in the said account in relation to such acquisition or parting with, and shall also state therein the particulars of the person from whom such goods have been acquired or in whose favour such goods have been parted with, as the case may be, and such account shall be kept, along with the goods, at the place of storage of the notified goods to which such accounts relate :

Provided that it shall not be necessary to maintain separately accounts in the form and manner specified by rules made in this behalf in the case of a person who is already maintaining accounts which contain the particulars specified by the said rules.

 (2) Every person who owns, possesses or controls any notified goods and who uses any such goods for the manufacture of any other goods, shall maintain (in such form, in such manner and containing such particulars as may be specified by rules made in this behalf) a true and complete account of the notified goods so used by him and shall keep such account at the intimated place.

Section 11F. Sale, etc., of notified goods to be evidenced by vouchers. - On and from the notified date, no person shall sell or otherwise transfer any notified goods, unless every transaction in relation to the sale or transfer of such goods is evidenced by a voucher in such form and containing such particulars as may be specified by rules made in this behalf.

Section 11G. Sections 11C, 11E and 11F not to apply to goods in personal use. - (1) Nothing in sections 11C, 11E and 11F shall apply to any notified goods which are -

(a) in personal use of the person by whom they are owned, possessed or controlled, or

(b) kept in the residential premises of a person for his personal use.

(2) If any person, who is in possession of any notified goods referred to in sub-section (1), sells, or otherwise transfers for a valuable consideration, any such goods, he shall issue to the purchaser or transferee, as the case may be, a memorandum containing such particulars as may be specified by rules made in this behalf and no such goods shall be taken from one place to another unless they are accompanied by the said memorandum.]

 

 

 

 1. Chapter IV A (containing sections 11A to 11G) inserted by Act 12 of 1969, section 2 (w.e.f. 3-1-1996).