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