Clarification regarding de-notification of Inland Container Depots/Container Freight Stations/Air Freight Stations

The Anti-Smuggling Unit of Central Board of Indirect Taxes(CBIC) through circular dated 16.08.2021 has issued clarification regarding de-notification of Inland Container Depots(ICD)/Container Freight Stations(CFS)/Air Freight Stations(AFS) which do not meet the threshold performance. The circular clarifies that :

  1. The ICDs not meeting minimum prescribed threshold performance for four consecutive years will be de-notified by CBIC based on recommendation of jurisdictional commissioner of customs.
  2. CFS can be not meeting minimum prescribed threshold performance for four consecutive years will be de-notified by jurisdictional commissioner of customs.
  3. AFS will be de-notified by CBIC based on recommendation of jurisdictional commissioner of customs after reciew of performance.

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