In exercise of the powers conferred under sub section a of Section 8 of Customs Act

## Policy Analysis Report: Amendment to Customs Area Notification for Marigold Logistics Pvt. Ltd. **1. Executive Summary:** This report analyzes Notification No. 01/2021 N.T., issued by the Commissioner of Customs, Bengaluru City, which amends the Customs Area notification for the Container Freight Station (CFS) operated by Ms. Marigold Logistics Pvt. Ltd. The amendment modifies the description and limits of the designated Customs Area to facilitate the loading and unloading of goods. The key finding is a clarification and redefinition of the geographical boundaries of the designated customs area. **2. Introduction:** This report aims to provide a comprehensive overview of Notification No. 01/2021 N.T., an amendment to the designated Customs Area for Ms. Marigold Logistics Pvt. Ltd.'s Container Freight Station in Bengaluru. The analysis is based solely on the information provided in the official notification text. **3. Policy Overview:** * This notification is an **amendment** to the original policy established by Notification No. 01/2019 N.T. dated 26.11.2019 and Notification No. 02/2012 N.T. dated 31.08.2012. * **Core Objective:** The objective of this amendment, as inferred from the text, is to redefine and clarify the geographical area designated as the "Customs Area" for the purposes of loading export goods and unloading imported goods at the Marigold Logistics CFS. **4. Background and Rationale:** As this is an amendment, the rationale likely stems from a need to update or clarify the existing definition of the Customs Area for Marigold Logistics. The original notification(s) might have required adjustment due to factors such as boundary disputes, operational changes within the CFS, or a need for more precise demarcation to ensure compliance with customs regulations. The specific text of the original notifications is not provided, so this is an inferred rationale. **5. Key Provisions / Changes:** This section details the specific changes introduced by the amendment: * **What is being changed:** The amendment modifies the "Description of the Premises" and "limits of the said Customs Area" as previously defined in the earlier notifications regarding the Customs Area for Marigold Logistics Pvt. Ltd. * **What the new rule/provision is:** The amendment provides a new detailed description of the Customs Area including: * Specific survey numbers for the land and buildings included: SY No.171, 172, 182, 151, 152A, 153, 154, 132, 111, 112 114 Portion of 12, Kanekallu Village, Jadigenahalli Hobli, Hoskete Taluk, Bengaluru 560067, measuring 12 Acres 15 Guntas. * Specific boundaries of the Customs Area: * Eastern Side: Bituminous Road * Western Side: Survey No. 12 Private Property * Northern Side: Hoskote Devanagundi Road * Southern Side: IOC * **Difference / Effect of the change:** The amendment provides a more precise and detailed definition of the Customs Area boundaries. This clarification likely aims to resolve any ambiguities or uncertainties regarding the extent of the designated area. This more specific definition could reduce disputes and ensures accurate application of customs regulations within the specified area. **6. Target Audience and Stakeholders:** The primary target audience and stakeholders are: * **Ms. Marigold Logistics Pvt. Ltd.:** The operator of the Container Freight Station, who must adhere to the revised Customs Area boundaries. * **Customs Officials (Bengaluru City Customs Commissionerate):** Responsible for enforcing customs regulations within the defined Customs Area. * **Importers and Exporters:** Who utilize the Marigold Logistics CFS for loading and unloading of goods, as the defined customs area impacts where customs regulations apply. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Commissioner of Customs, Bengaluru City, is responsible for implementing and enforcing the amended notification. * **Timeline:** The notification took effect on March 11, 2021. * **Implementation of changes:** Marigold Logistics needs to ensure its operations align with the newly defined Customs Area and communicate these changes to its staff and clients involved in import/export activities. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this amendment is to: * Provide clarity and reduce ambiguity regarding the geographical limits of the Customs Area. * Facilitate smoother customs operations within the CFS. * Minimize potential disputes or compliance issues related to the Customs Area boundaries. * Improve efficiency in loading and unloading of goods by clearly defining the space under customs control. **9. Conclusion:** Notification No. 01/2021 N.T. is a significant amendment clarifying the Customs Area for Ms. Marigold Logistics Pvt. Ltd.'s Container Freight Station. By providing a more precise definition of the Customs Area, the amendment likely intends to improve operational efficiency, ensure regulatory compliance, and facilitate smoother trade activities. The updated boundaries and descriptions are crucial for Marigold Logistics, customs officials, and all stakeholders involved in import and export operations through this CFS.

Key Entities Referenced