Customs Act, 1962 Section 11c — Persons possessing notified goods to intimate the place of storage, etc
Customs Act, 1962 · Persons possessing notified goods to intimate the place of storage, etc
Plain-English Explanation
Overview
Section 11C of the Customs Act, 1962 mandates that individuals owning, possessing, or controlling notified goods must inform the proper Customs officer about the location where these goods are stored. This section aims to enhance surveillance and prevent illegal activities related to specific categories of goods deemed sensitive by the government.
Who Does This Apply To?
This section applies to any person (including individuals, companies, and other entities) who:
- Owns, possesses, or controls notified goods on the notified date.
- Acquires notified goods after the notified date.
- Intends to shift notified goods from one location to another.
It is critical to understand that this applies ONLY to "notified goods". These are goods that the government has specifically identified and published a notification requiring this level of control.
How It Works
The process outlined in Section 11C involves several steps:
- Initial Intimation (Existing Goods): If you already own, possess, or control notified goods on the notified date, you must submit a statement to the proper officer within seven days of that date. The statement should detail the notified goods, their quantity, and the exact location where they are kept.
- Intimation Before Acquisition (New Goods): Before acquiring new notified goods after the notified date, you must inform the proper officer about the proposed location for storage. This pre-acquisition intimation is critical.
- Statement After Acquisition (New Goods): Immediately after acquiring the new notified goods, you must submit a statement, much like the initial one, detailing the acquired goods and their storage location.
- Intimation for Shifting: If you intend to move the notified goods to a location different from the one already intimated, you must notify the proper officer before moving the goods, providing details of the new location.
- Restricted Storage: After seven days from the notified date, you cannot store notified goods at any location other than the officially intimated location.
- Voucher Requirement for Sales/Transfers: If the notified goods are sold or transferred, they must be accompanied by a voucher as per Section 11F.
- Transport Voucher for Movement (Other than Sales/Transfers): If the notified goods (excluding sold or transferred goods) are moved, they must be accompanied by a transport voucher prepared by the person owning/controlling the goods.
Important Conditions & Exceptions
- Condition 1: The form, manner, and particulars required in the statement and intimation are prescribed by rules framed under the Customs Act. Refer to the relevant circulars and notifications for specifics.
- Condition 2: Strict adherence to the time limits is crucial. Failure to comply can result in penalties and potential legal action.
- Exception: A person who has already delivered a statement (either under subsection (1) or (2)) doesn't need to deliver further statements for subsequent acquisitions of notified goods, as long as those subsequently acquired goods are stored at the same previously intimated place.
Practical Example
A company, "XYZ Importers", imports chemicals that are declared as notified goods under a government notification dated January 1, 2024 (the notified date). XYZ Importers already possessed 100 drums of this chemical at their warehouse on January 1, 2024. They must submit a statement to the Customs officer within seven days (by January 8, 2024), detailing the 100 drums and the exact address of their warehouse.
On January 15, 2024, they plan to import an additional 50 drums. Before importing, they must inform the Customs officer that these 50 drums will also be stored at the same warehouse. After importing the 50 drums, they are not required to submit another statement because it's stored at the same notified warehouse as before. However, if they plan to store these 50 drums at a different location, they must inform the Customs officer about the new location before the import.
Key Amendments
No major amendments since enactment.
No case laws found for this provision yet.
Browse all case laws →Frequently Asked Questions
What are 'notified goods' under Section 11C of the Customs Act, 1962, and how do I know if this section applies to me?
'Notified goods' are specific goods designated by the government via official notification. Section 11C becomes applicable if you own, possess, or control any of these 'notified goods'. To determine if this section impacts you, check for official government notifications listing the specific goods that are 'notified goods' under this provision.
What is the deadline for submitting the initial statement of notified goods possessed on the 'notified date' according to Section 11C(1) of the Customs Act, 1962?
Section 11C(1) requires you to deliver a statement to the proper officer within seven days from the 'notified date'. This statement must detail the notified goods you own, possess, or control, along with their storage location. Failure to comply within this timeframe could lead to penalties.
If I acquire notified goods after the 'notified date,' what are my obligations under Section 11C(2) regarding intimation and statement delivery?
Before acquiring notified goods after the 'notified date,' Section 11C(2) mandates that you deliver an intimation to the proper officer specifying the intended storage location. Immediately upon acquisition, you must then deliver a statement related to those acquired goods, unless you've already delivered a statement and these new goods are stored at the same intimated location.
What information must be included in the statement required by Section 11C(1) and 11C(2) of the Customs Act, 1962?
The specifics of the statement's form, manner, and required particulars are governed by rules prescribed under the Customs Act, 1962. Generally, the statement must contain details about the nature, quantity, value, and location of the notified goods owned, possessed, controlled, or acquired by you, as well as any other information specified in the relevant rules.
If I want to move notified goods to a different location than the one I initially reported, what are my obligations under Section 11C(3)?
According to Section 11C(3), before moving any notified goods to a location other than the initially 'intimated place,' you must deliver an intimation to the proper officer. This intimation must specify the particulars of the new location to which you intend to shift the goods.
What are the consequences of storing notified goods at a location that hasn't been properly 'intimated' to the authorities under Section 11C of the Customs Act, 1962?
Section 11C(4) explicitly prohibits storing notified goods at any location other than the 'intimated place' after seven days from the 'notified date'. Non-compliance can lead to penalties, including seizure of the goods and potential legal action. It is vital to adhere to the intimation requirements.
What is a 'transport voucher' under Section 11C(6) and when is it required for moving notified goods?
A transport voucher, as per Section 11C(6), is a document that must accompany notified goods (other than those sold or transferred) during transportation. This voucher contains particulars as prescribed by the relevant rules and must be prepared by the person owning, possessing, or controlling the goods. The specific format and content of the transport voucher are usually detailed in the rules framed under the Customs Act, 1962.
Key Conditions & Requirements
| Condition | Details |
|---|---|
| Initial Notification: Existing Possession | Persons owning, possessing, or controlling notified goods on the 'notified date' must deliver a statement to the proper officer within seven days from that date. |
| Notification before Acquisition | Before acquiring notified goods after the 'notified date', the person must inform the proper officer about the intended storage location and deliver a statement immediately upon acquisition. |
| No Repeated Notification | Once a statement is delivered, no further statement is required for subsequent acquisitions if goods are stored at the already intimated place. |
| Intimation of Place Change | If shifting notified goods from the intimated place, prior intimation must be given to the proper officer, specifying the new location. |
| Restriction on Storage Location | After seven days from the notified date, notified goods cannot be stored at any place other than the 'intimated place'. |
| Voucher Requirement for Sales/Transfers | Sold or transferred notified goods must be accompanied by a voucher as per Section 11F during transportation from one place to another. |
| Transport Voucher for Movement | Notified goods (excluding sold or transferred ones) being transported must be accompanied by a transport voucher as specified by rules. |
Amendment History
No amendment records available for this provision.
Customs Act, 1962 Section 11c — Persons possessing notified goods to intimate the place of storage, etc