Disposal of seized/confiscated cigarettes of foreign origin vis-a-vis provisions of the Cigarettes and other Tobacco products (Packaging and Labelling) Rules, 2008.

Document Text

Circular No. 27 /2017- Customs F.No. 711/07/2003-Cus (AS) Government oflndia Ministry of Finance Department of Revenue Central Board of Excise & Customs (Anti-Smuggling Unit) *** New Delhi, dated the th 05 July, 2017 To, Al I Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs & Central Excise. All Principal Directors General / Directors General of CBEC. All Principal Commissioners/Commissioners of Customs / Customs (Prev). All Principal Commissioners/Commissioners of Customs (Appeals). All Principal Commissioners/Commissioners of Customs & Central Excise. All Principal Commissioners/Commissioners of Customs & Central Excise. {Appeals). Webmaster, CBEC. Subject: Disposal of seized/confiscated cigarettes of foreign origin vis-a-vis provisions of the Cigarettes and other Tobacco products (Packaging and Labelling) Rules, 2008. Madam/Sir, I am directed to refer to Board's Circular No. 09/2017- Customs dated 29.03.2017 on the above mentioned subject. Guidelines for disposal of seized/confiscated cigarettes were prescribed by the said Circular, which inter alia, emphasised the need to ensure compliance of health warnings (pictorial as well as textual) mandated by the Cigarettes and other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution Act, 2003 (COTPA 2003)) and the Rules made thereunder. 2. Attention is also invited to this office letter of even no. dated 05.04.2017 vide which concerted action against illicitly imported cigarettes (specified under Section 123 of the Customs Act, 1962 vide Notification No. I 03/2016- Customs (N.T.) dated 25.07.20 I 6) was called for and vide which it was requested to strictly adhere to the guidelines contained in the aforesaid Board's Circular No. 09/2017- Customs dated 29.03.2017 and to ensure compliance of the statutory conditions by the disposal sections before releasing such seized/confiscated cigarettes. The Ministry of Health and Family Welfare (MoH&FW) vide Notification GSR 727 3. (E) dated 15.10.2014 notified the Cigarettes and other Tobacco Products (Packaging and Labelling) Amendment Rules, 2014, which came into effect from O 1.04.2016 [G.S.R. 739 (E) dated 24.09.2015]. The said Rules, inter alia, amended the existing health warning specifications and prescribed mandatory display of stringent health warnings in the specified format, colours, resolution, font, language, etc. on both sides of the tobacco product packages covering 85% of the principal display area. Further, as per the said Rules, during the rotation period of twenty-four months, two images of specified health warnings as notified in the Schedule, shall be displayed on all tobacco product packages and each of the images shall appear consecutively on the package with an interregnum period of twelve months.

HS Codes Referenced

Acts & Provisions Referenced

• Customs Act, 1962 vide Notification No.

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