Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Custom
Circular No. 30/2013 - Customs
North Block, New Delhi,
Dated the 5th August, 2013.
To,
All Chief Commissioner of Customs/Customs (Prev),
All Chief Commissioner of Customs & Central Excise.
All Directors General of CBEC.
All Commissioners of Customs / Customs (Prev).
All Commissioners of Customs (Appeals).
All Commissioners of Customs & Central Excise.
All Commissioners of Customs & Central Excise. (Appeals).
Subject : Provisional release of export - goods detained for investigation -reg.
Sir/Madam,
Attention is invited to the Board
Circular No. 01/2011-Customs dated 04.01.2011
regarding provisional release of export goods that are detained or seized. The
said Circular was issued with the objective of expediting the clearance of
export goods and to ensure that where permissible by law, exports should not get
unduly delayed, thereby causing congestion in ports as well as delays in
fulfillment of export orders. Thus, it was instructed that provisional release of
export goods that are suspected of being mis-declared or where declaration is to
be confirmed by further enquiry / test or detained/seized for mis-declaration of
quantity / value / description should be given on execution of Bond and suitable
security to cover the redemption fine and penalty (Para 4 of Board
Circular No.
01/2011-Customs dated 04.01.2011). Further, continued detention of export goods
in excess of three days must be brought to the notice of the Commissioner of
Customs.
- It has been brought to the notice of the Board that the above instructions
are not being implemented by certain field formations and exporting community is
aggrieved by the long detention of exports goods. The matter has been raised in
many forums and the issue of congestion in ports has also been highlighted by
Inter-Ministerial Committee for boosting exports from Micro, Small & Medium
Enterprises (MSMEs) sector, which pointed out that, besides the Boards
aforementioned instructions, paragraph 2.42 of the Foreign Trade Policy also
provides that export consignments shall not be withheld / delayed for any
reason.
- The Board has re-examined the subject matter. The view is that there can be
no justification to hold up export consignments for long periods unless the
export goods are prohibited under Customs Act, 1962 or ITC (HS) Policy.
Essentially genuine exports must be facilitated and there should be no delays or
hold ups of export goods. Therefore, the Board strongly reiterates the
instruction dated 04.01.2011 referred above. It shall be the responsibility of
Commissioner of Customs concerned to ensure strict compliance of these
instructions. Needless to state any deviation or lapse shall be proceeded
against by the Board.
- A suitable Public Notice for information of trade and Standing Order for
guidance of staff may be issued.
Yours faithfully,
(S.C. Ganger)
Under Secretary (Customs-III)
Fax: 011 23092173
F. No. 401/179/2009-Cus.III