The Central Board of Indirect Taxes and Customs (CBIC) has issued the instructions related to disposal of red sanders seized by Directorate of Revenue Intelligence (DRI) and customs field formations.
The Disposal Manual 2019 lays down the responsibilities of the Custodian/Warehouse in-charge and the Disposal units in the Customs field formations regarding custody of the seized goods and further process of disposal of such goods. These seized goods include goods seized by DRI. The Manual also provides that on account of having notional custody, the custodian shall safeguard the interest of the Government in respect of confiscated goods left with the Port Trusts or other agencies.
It has been observed that in many cases, Red Sanders seized by DRI and field formations are pending disposal, resulting in grievances from the Port Trusts or other agencies including custodians of ICDs/CFSs, where the seized goods are kept. A doubt also persists whether field formations are required to undertake the disposal of Red Sanders seized by DRI, due to the disposal process taken up by DRI in the past.
In view to streamline and expedite the disposal process, it is to clarify that the disposal of Red Sanders seized by DRI should also be undertaken by the Disposal units of the jurisdictional Customs field formations, as is being done in case of all other seized goods.
For guidance of the field formations, procedure to be followed for disposal of Red Sanders has already been informed. However, as there is separate allocation of quota by DGFT for disposal of Red Sanders by export for DRI and Customs formations, the Customs field formation, in respect of DRI seizures, should obtain authorization from DRI for use at the time of filing of Shipping Bill for export.
Notification Details
Instruction No. 12/2025
Date: 22/05/2025
