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Regarding Logging of DEEC Books
Customs
Circular No. 79 dated 28th November 2002
Kind
attention is invited to DOR Circular No. 16/96-Cus, dated 12.3.96 wherein it was
specified that ordinarily logging of DEEC Books shall be completed on the Basis
of 5 documents as specified in Para 1 of the said Circular. However, DGFT/ MOC
and Trade have been representing that in respect of Advance Licence issued prior
to 1.4.2002, logging of DEEC books is pending in many cases for one reason or
the other. Some of the reasons cited are misplacement of relevant customs file,
non-availability of original triplicate copy of DEEC shipping bill,
non-availability of test report etc.
2.
The issue has been examined in detail in consultation with DGFT/ MOC and
it has been decided that excepting in the following types of cases, logging of
pending DEEC books shall be completed expeditiously by Customs:
(i)
Advance Licences where investigation/ adjudication proceedings have been
launched;
(ii)
Values Bases Advance (VBAL) Licence where the issue of reversal of modvat
credit is involved; and
(iii)
Advance Licence for Marble.
3.
Excepting the aforesaid types of cases, in all other cases logging of all
pending DEEC books shall be completed on the basis of original triplicate copy
of DEEC shipping bill and bank realisation certificate. In case pertaining to
export of chemicals etc., where samples were drawn for test but test report is
not available, declaration given by the exporters or earlier test report
available, if any may be accepted by Customs. In cases where original triplicate
copy of the shipping bill is not available, Customs House shall issue duplicate
original triplicate of the shipping bill as per rules on the basis on records
with the Exporter/ Customs.
4.
Suitable Public Notice for the guidance of Trade and Standing Order for
the field staff may be issued accordingly.
5.
Receipt of the Circular may kindly be acknowledged.
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