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Central Excise - Speedy acceptance of proof of exports in respect of
goods exported through Inland Container Deports/ Customs Freight Stations -
Special Procedure
Circular
No. 354
dated 13th November 1997
It
has been brought to the notice of the Board that there are inordinate delays in
acceptance of proof of export where goods are exported through an Inland
Container Depot/ Customs Freight Stations (ICDs/ CFSs) because of delayed
receipt/ non-receipt of the Transference Copies from the Customs formations at
the port of exit. This causes delay in getting rebate claims or in fulfilment of
conditions of bonds executed for exports without payment of duty. In many cases,
rebate claims are rejected or the demands are raised for non-submission of proof
of exports within the stipulated period of six months from the date of export.
2.
It has been decided by the Board that for exports through ICDs/ CFSs, a
revised procedure should be followed in respect of the acceptance of proof of
exports which is as follows:
2.1
The Appraiser/ Superintendent (Shed) will give a certificate in Part-B of
the Original, Duplicate and Sixtuplicate copies of AR-4/ AR-5 simultaneously
when he gives the Let Export Order on the Shipping Bills in terms of Section 51
of the Customs Act, 1962. This certificate shall be in the following from in
lieu of the format given in Part-B of the AR-4/ AR-5:
Certified
that the consignment was stuffed in Container No (s) _____________________ under
Shipping Bill No. _________________ dated ______________ for which the Let
Export Order was given on ______________ the day of _________________ .
The
Customs at the ICD/ CFS will send the duplicate copy of AR-4/ AR-5 to the
address given at Sl. No. 1 of the AR-4/ AR-5 (the concerned Jurisdictional
Assistant Commissioner or the Maritime Commissioner) and hand over the Original
and Sixtuplicate copies to the exporter. A provision has already been made under
the instructions of the Board that the duplicate AR-4/ AR-5 can be presenting to
the rebate sanctioning authority or the authority before whom he bond is
executed.
2.2
Under the present procedure the Transference Copies of the Shipping Bill
(TR-I & TR-II) move along with the goods from ICD? CES to the port of
shipment and are endorsed with the details of Mate Receipt No. name of the
issuing person, details of the cases/ cartons/ packages/ containers, name of the
ship, sate of sailing and the port of sailing -by the officer of Customs
(Preventive Officer) who supervises the shipment. One copy of TR is received
back in ICD/ CFS on the basis of which the officers of Customs at ICD/ CFS
complete the Part-B of AR-4 AR-4/AR-5. This TR copy in required at ICDs/ CFSs
for logging the DEEC Book, in the cases where the exports are effected under the
Duty Exemption Scheme.
2.3
Where the TR copy is not received from the Port of Shipment within 30
days of the Let Export Order, the exporter may present the relevant Mates
Receipt issued by the shipping line at the time of loading of container (s) on
board the ships and Bill of Lading, to the Jurisdictional Assistant Commissioner
of Central Excise or the Maritime Commissioner, as the case may be. These should
be accepted for the purpose of verifying the shipment of the goods at the
Gateway port. After verification, that goods have actually been exported, the
rebate claims should be sanctioned or the bond should be discharged, as the case
may be.
2.3.1
A post facto verification shall be done by the Central Excise Divisions.
The file for acceptance of proof of export shall be closed, once TR copy is
received from ICD/CFS within 120 days of the LET Export Order containing details
of actual export. In case TR copy is not received within 120 days, the exporter
may submit the Bank Realisation Certificate of export receipts in Original along
with certified copy of this certificate. The Original will be returned to
exporter after verification, and the certified copy will be retained in the
Central Excise Division. If found in order, file regarding acceptance of proof
of export will be closed.
2.3.2
If TR copy or Bank Realisation Certificate is not received within
160 days of the date of sanction of rebate; action for recovery of rebate shall
be initiated well within the limitation period.
2.3.3
In case TR copy or Bank Realisation Certificate is not received within
180 days of clearance for exports, where exports are effected under bond, action
for recovery should be taken in terms of Rule 14A of the Central Excise Rules,
1944.
2.3.4
In the interest of export promotion, it is imperative that full advantage
of modern means of communication, which are not only speedy but also economical,
is taken by the offices of Customs (Docks) and the Central Excise Divisions.
They are already computerised upto Range level. Verification on E-mail with the
help ot TR copy retained at the Gateway Port should be encouraged. The hard
copies (printouts) can be retained for official records.
2.3.5
For proper monitoring of the cases, a register should be maintained in
the Central Excise Division in the format given in Annexure I.
2.4
Other procedures contained in Board's Circular No. 81/81/94-CX dated
25.11.94, No. 87/87/94-CX dated 26.12.94 and No. 129/40/95-CX dated 29.5.95 will
remain the same.
ANNEXURE
- I
I.
Proof of Export
Processing Zone:
Post
Facto Verification:
Register:
Note:
(To be written on the Cover)
II.
Authority: Board's Circular _____________/ _________________/ 9 _______ -
CX _______
No.
_________________/ 9 dt. __________________
Signature
(Name in Block Letters) _________________
Supdt.
of Central Excise (Tech.)
Division
____________
Note:
(First Page of the Register)
III.
Index: (Range - wise)
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Sl.
No.
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Name
of the Exporter
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Page
Nos. (________ to ______)
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(1)
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(2)
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(3)
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Note:
Allot first few pages for Index: make index for every range-enter exporters
name alphabetically as far as possible.
IV.
Format
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Sl.
No.
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Name
of the Exporter
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Date
of Let Export Order
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Date
of discharge of Bond
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Date
of Sanction of rebate
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Shipping
Bill No. Date
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AR-4/
AR-5 No. & Date
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ICD/
CFS
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Mates
Receipt No. and date
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Vessel
(Name)
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No.
& Date
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Bill
of Lading
Shipping
Line
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Date
of Receipt of TR
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Date
of submission of Bank Realisation**
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Action
Taken
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Remarks
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(1)
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(2)
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(3)
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4
(a)**
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4
(b)**
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(5)
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(6)
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(7)
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(8)
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(9)
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10
(a)
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10
(b)
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(11)**
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(12)**
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(13)
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(14)
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Note:
"**" Strike out whichever is not applicable.
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