| Date: |
20-01-2015
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| Notification No: |
Customs Circular No 04/2015
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
F. No. 450/74/2014-Cus IV |
| Subject: |
Re-export of goods imported under bonafide mistake
|
|
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
*****
Circular No. 04/2015-Customs
New Delhi, dated: 20.01.2015
Room No. 229-A, North Block
To,
All Chief Commissioners of Customs/Customs (Preventive)
All Chief Commissioners of Customs and Central Excise
All Commissioners of Customs/Customs (Preventive)
All Commissioners of Custom and Central Excise
Sir/ Madam
Subject: Re-export of goods imported under bonafide mistake - Reg.
Attention is invited to Circular No.100/2003–Cus., dated 28.11.2003 which
prescribes that permission for re-export of goods that are shipped contrary to
instruction of the importer has to be granted by Commissioner of Customs.
- 2. References have been received in the Board that the current procedure for
allowing re-export of goods that are imported under a bonafide mistake is being
followed at Customs stations is time consuming and causes avoidable hardship to
importer/airlines/consol agents. This is especially happening at air cargo
complexes because numerous requests in respect of wrong shipments are to be
dealt with here on daily basis. These references contain a request for a simpler
procedure.
- The matter was deliberated upon in the Conference of Chief Commissioners of
Customs/Customs and Central Excise held at Hyderabad in February, 2014. There
was consensus to prescribe a simplified and uniform procedure which may obviate
delays in cases warranting the grant of permission to re-export. A view emerged
that a solution lies in delegating the powers to permit re-export to the Customs
Officers in accordance with their powers of adjudication.
- The matter has been examined by the Board. Requests for re-export of imported
goods may be received when the said goods are destined for elsewhere but which
are inadvertently imported at a particular Customs station. With a view to
expedite decision-making in respect of re-export of such goods, the Board has
decided that the permission for re-export may be granted on merit by the officer
concerned as per the adjudication powers. In regard to the adjudication powers,
a reference may be made to Section 122 of the Customs Act, 1962 and
Circular
No.24/2011-Cus., dated 31.05.2011.
- Circular No 100/2003-Cus., dated 28.11.2003 stands modified to the above
extent.
- Chief Commissioners of Customs/Customs and Central Excise should ensure that
above instructions are complied with scrupulously in their jurisdiction.
Difficulty faced, if any, may be immediately brought to the notice of the Board.
Yours faithfully
(Pawan Khetan)
OSD (Cus-IV)
F. No. 450/74/2014-Cus IV
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