I am directed to draw your attention to para 5.2 of the Board's Circular No. 81/81/94-CX dated 25/11/1994 and para 6.2 of Board's Circular No. 87/87/94-CX dated 26/12/94, wherein it has been provided that where the AR4 indicates that the export is in discharge of an export obligation under a Quantity-based Advance License or a Value based Advance Licence issued under the Duty Exemption Scheme, the consignment should invariably be examined and sealed by the Superintendent of Central Excise himself.

2.     Trade have represented that on certain occasions when the Range Superintendent is on leave or is out of station the export consignments under the DEEC/DEPB Schemes are held up resulting in non-fulfilment of export obligations, or delay in shipment or even cancellation of export orders.

3.     The Board has examined the matter. It has been decided that in case of export under Duty Exemption Schemes such as QBAL/ DEPB, it the Superintendent of Central Excise is on leave or out of station for any reasons, he may depute, preferably in writing, the Inspector incharge of the factory for this purpose. Where prior written direction is not possible due to exceptional circumstances, a post-facto approval can be given. After compilation of the examination and sealing the concerned Inspector of Central Excise will record in the XT - 1 Diary the details of such examination including AR-4/ Export Invoice Numbers and date, samples drawn as per due procedure (if drawl of samples are required), No./ date of corresponding Advance License/ DEEC/ DEPB.

4.     Board's Circulars No. 81/81/94-CX dated 26/11/1994 and No. 87/87/94-CX dated 26/12/94 are modified to this extent.