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Instructions regarding administrative control cover the 100% Export
Oriented Units (EOU)
Circular No. 126 dated 12th
December 1995
I am directed to
say that the Board has examined various representations from the associations of
officers both from Customs and Central Excise side of the Department of officers
both from Customs and Central Excise side of the Department regarding the
administrative control ever the 100% EOUs/ EPZs, set up under export promotion
schemes.
2. The
Board has examined the matter in detail and observed that with the passage of
time the 100% EOU/ EPZs have come up in the interiors of the country far removed
from the port areas, which have traditionally been the areas of customs
operation. At the same time the nature of work in the 100% EOU? EPZ involves
both Customs/ Central Excise Laws and procedure. Therefore, having regard to the
totality of operations of the 100% EOUs/ FTZs units and keeping in mind the
necessity that in the long run any work whether Customs or Central Excise should
be handled by jurisdictional Commissionerate, and facilitating the
administration of these units at present, the matter of jurisdiction has been
decided as follows: -
(a) Normally, the work of
100% EOU/ EPZ units will be handled by the staff of the jurisdictional Commissioner of Customs or
Commissioner of Central Excise, as the case may be;
(b)
In the port towns, where there is over-lapping jurisdiction of the
Commissioner of Customs and the Commissioner of Central Excise, the work
of 100% EOU/ EPZ unit will be handled by the staff of Commissioner of Customs
including the Central Excise work of the units. This will be done
by suitable delegation of Powers. The proposal for the same may be referred to
Board, if necessary;
(c)
Notwithstanding the aforesaid decisions, where the Board has already
assigned the work in an identified EPZ such a FALTA, NOIDA to a
Commissioner of Customs keeping in maid physical proximity of the
facility to a particular Customs Commissionerate, or any other consideration
such orders would not be disturbed immediately and the existing arrangement would
continue.
(d)
In the case of facilities under the jurisdictional control of a
particular Commissioner where both Customs and Central Excise
cadres are working under the same Commissioner, for example
Vizag, Goa the work
of 100% EOUs/EPZs would be handled as per the instructions continued in
(a) above;
(e)
Where the jurisdiction of the Commissioners of Customs (P) is concerned,
as the jurisdiction would be concurrent with some Central Excise
Commissionerate, the control may be exercised by the Central Excise
Commissionerate. This is mainly to allow Commissioner of Customs
(p) to concentrate on Customs Preventive work. If the existing arrangement of
control is with CC (P) the change over may be made w.e.f 1.1.96, the Chief
Commissioner may after studying the staffing pattern issue
suitable orders for readjustment of staff between the officers of CC(P) and
Commissioner of Central Excise.
3. As regards the
administrative/ technical control on the existing EPZs, the Board is of the view
that the present arrangement would continue. Accordingly, the commissioner of
Customs, Delhi will continue to exercise control over the Noida EPZ while
Commissioner of Customs, Calcutta would continue to exercise control over the
FALTA and so on.
4. I
am directed to say the Board's aforesaid decision has been taken after examining
the issue of administrative control over the EOU/ EPZ in totality keeping in
mind the requirement of law and the facilities to the trade. It is expected that
with the decision, as above, the representations of various service associations
will be set at rest.
5. It
is requested that, necessary action may be taken by all concerned officers to
implement the subject decision of the Board.
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