Powered by InfodriveIndia.com

Posting of Cost Recovery Officer in EOU/EHTP/STP- Regarding, Customs Circular No 36/2004, 24-05-2004


Date: 24-05-2004
Notification No: Customs Circular No 36/2004
Issuing Authority: Indian Customs  
Type: Circular
File No:
Subject: Posting of Cost Recovery Officer in EOU/EHTP/STP- Regarding

I am directed to invite your attention to the Boards Circular No 31/2003-Cus dated 7TH April,2003 wherein it has been clarified that the EOUs and EHTP/STP units will be given an option of either using the services of Customs and Central Excise Officers on payment of cost recovery charges or on payment of Merchant Over Time. In the said circular it was also clarified that Customs /Central Excise officer already promoted against cost recovery posts will not be reverted back but will continue to function in higher cost recovery posts till these officers get promotion against a permanent post in their own cadre. The purpose of this was to limit the scope and extent of exercising the �MOT� by assessee.

2. The circular appears to have created an impression in the field formations that the officers occupying cost recovery posts on promotion have a right to continue in the post indefinitely till they are absorbed against permanent vacancy in the equivalent posts. The matter has been examined in the Board. It is hereby clarified that as per Board�s guidelines issued under F.No. A-11018/7/90-Ad.IV dated 2-5-1990, cost recovery posts are created/sanctioned on a yearly basis only. For continuation of cost recovery officer beyond a period of one-year, clearance/sanction is required from IFU. Hence, in all such cases, where there is requirement to continue the cost recovery officers beyond one year, the concerned Commissionerate would be required to take prior sanction of IFU. Paragraph 6 of Board�s Circular 31/2003-Cus dated 7-4-2003 stands modified to the above extent.

3. It is further clarified that where an officer posted against a cost recovery post attends or is assigned to more than one EOU, the cost of the post shall be equally shared among all such EOUs. This aspect shall be mentioned in the posting order of cost recovery officer itself by the concerned Commissioner of Customs or Central Excise, as the case may be. Past cases where this practice was not being followed, need not be opened. This will apply to cost recovery charges payable from the year 2004-2005 "Pre-Revised- This will apply to cost recovery charges payable for the year 2004-2005 ].

(In above para last sentence has been corrected vide CORRIGENDUM, DT. 30/06/2004)

4. It may be noted that as per Board�s letter F.No. A-11018/8/91-AD IV dt 1.4.1991 the cost recovery charges to 100% EOU is equal to the average cost of the post.

5. Wide publicity may be given to the above said Circular in the form of public notice.

6. Hindi version follows

7. Please acknowledge the receipt.

F.No 305/75/2000-FTT(Vol VI)

Yours faithfully

(Ranjit Kumar)
Sr. Technical Officer(FTT)
Tel No 23093859



				
       


Enquiry Form

Fields marked with an asterisk * are required.

 




What is New?

Date: 21-11-2014
RBI/2014-15/309 A.P. (DIR Series) Circular No. 39
External Commercial Borrowings (ECB) Policy – Parking of ECB proceeds

Date: 21-11-2014
RBI/2014-15/310 A.P. (DIR Series) Circular No.40
Release of Foreign Exchange for Haj/ Umrah pilgrimage

Date: 21-11-2014
Customs Notification No. 32/ 2014
Seeks to exempt from customs duty goods required for the Intensified Malaria Control Project funded by GFATM.

Date: 21-11-2014
Customs Notification No. 44/2014-Customs (ADD)
Seeks to levy definitive anti-dumping duty on imports of diclofenac sodium, originating in or exported from People's Republic of China, for a period of five years.

Date: 21-11-2014
Customs Notification No. 45/2014-Customs (ADD)
Seeks to levy definitive anti-dumping duty on imports of Digital Versatile Discs-Recordable (DVD-R and DVD-RW), originating in or exported from People's Republic of China, Hong Kong and Chinese Taipei for a period of five years.

Date: 21-11-2014
Central Excise Notification No 23/2014
Seeks to exempt from excise duty goods required for the Intensified Malaria Control Project funded by GFATM.

Date: 20-11-2014
DGFT Public Notice No.75/(RE 2013)/2009-14
Modification of SION A-1475 and SIONs A-1839, A-1841 and A-1842.

Date: 20-11-2014
Customs Notification No 111/2014 (NT)
Rate of exchange of conversion of each of the foreign currency with effect from 21st November, 2014

Date: 20-11-2014
RBI/2014-15/306 A.P. (DIR Series) Circular No. 37
Export of Goods / Software / Services – Period of Realisation and Repatriation of Export Proceeds – For exporters including Units in SEZs, Status Holder Exporters, EOUs, Units in EHTPs, STPs and BTPs

Date: 20-11-2014
RBI/2014-15/307 A.P. (DIR Series) Circular No. 38
Acquisition/Transfer of Immovable property – Payment of taxes