Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
Drawback Division
***
Instruction
New Delhi, dated the November 27th, 2015
To
Principal Chief Commissioners / Chief Commissioners (All under CBEC)
Principal Directors General / Directors General (All under CBEC)
Principal Commissioners/Commissioners (All under CBEC)
Madam /Sir,
Subject: Systems Alert for monitoring realisation of export proceeds in EDI
under the BRC Module for ICES (introduced in year 2009) and the new RBI BRC
Module introduced under DG (Systems) letter dated 28.8.2014
Attention of field formations is invited to Board’s Circular No. 5/2009-Cus,
Instruction no. 609/119/2010-DBK dated 18.1.2011, Instruction No.
609/35/2013-DBK dated 4.4.2013 and para 3 of Instruction No. 603/01/2011-DBK
dated 11.10.2013 which, amongst other aspects, direct the methodical, time bound
and monitored feeding of details of realization/non-realization received from
exporters/their statutory auditors/banks/RBI in the BRC Module of ICES
implemented in year 2009 for achieving complete and effective implementation of
the statutory requirement of recovery of drawback with interest with respect to
all drawback EDI shipping bills where there is absence of the timely realisation
of export proceeds.
- Subsequently, the DG (Systems) letter No. IV (35)/46/2013-System dated
28.8.2014 has introduced the RBI BRC module to the field formations conveying
that this was expected to receive foreign exchange realization data for shipping
bills with LEO dates from 1.4.2013 onwards. However, due to technical reasons
the RBI BRC Module shall provide foreign exchange realization data for shipping
bills with LEO dates from 1.4.2014 onwards as has been informed to field
formations by DG (Systems) letter No. IV(35)/58/2012-Sys dated 18/20.11.2015.
- Consequently, for EDI shipping bills with LEO dates from 1.4.2013 to
31.3.2014 the respective field formations are required to take up the work in
terms of the directions referred in para 1 above, in a smooth manner.
- Since the BRC Module is dependent upon information entered manually by
designated officers in the EDI for generating the list of actionable cases, the
Commissioners have a responsibility that there should not be situations where
exporter has proof of submission of requisite certificates or negative
statements while the special cells have not entered these details or ask
repeatedly for same information. The existence of adequate room to avoid
un-fructuous work is evident from the information that a large number of notices
related to recovery of drawback on account of absence of reconciliation issued
in the past were dropped as proceeds were already correctly realised. This needs
to be minimised through better management.
- Each Commissioner should firstly ensure that every certificate/statement
already received is expeditiously fed in to the BRC Module. Further,
Commissioners should issue a public notice latest by 4.12.2015 (also place on
their website) seeking submission of the certificates/negative statements by
exporters not later than 27.1.2016 for all drawback EDI shipping bills with LEO
dates from 1.4.2013 to 31.3.2014. The public notice may also indicate a nodal
officer for receiving these documents through
submission or post. The concerned Joint/Additional Commissioner should be made
responsible for ensuring that the officers, specially designated by the
Commissioner to verify the certificate/statement and to make entries in the BRC
Module, complete these duties expeditiously. While making the entries, the
relevant XOS statements (which do not report on shipment details of goods valued
up to USD 25,000) shared by RBI may also be kept in view. It may also be
mentioned that specified offices of Customs which receive the XOS from RBI have
to share the information with other Customs locations, as may be necessary. All
the location-wise cum IEC No.-wise shipping bill numbers that remain
un-reconciled as on 31.1.2016 should be placed, along with a public notice dated
1.2.2016, on the website of the field formation giving a further window till
24.2.2016 to the concerned exporters to file the relevant documents. The fresh
filings may also be dealt expeditiously under supervision of the said
Joint/Additional Commissioner.
- This entire process should be treated as a special drive with dedicated staff
deployment. The cases for checks, by way of audit (in terms of para 8 of
Circular 5/2009-Cus), should be selected only by the Commissioner.
- The overall list of all drawback EDI shipping bills where export proceeds
have not been realised in time should be generated from the BRC Module on
1.3.2016. This list should be immediately placed in the public domain. The
Assistant/Deputy Commissioner should issue notices in such cases by clubbing
cases pertaining to individual IEC No. to recover the drawback, excluding
relevant cases like where such action is already initiated or where the
requisite details are produced before notice is issued, etc.
- Each Zone should report, by 10.3.2016, the said overall position generated on
1.3.2016 in the following format to the Commissioner of Customs (Export), NCH,
Mumbai for consolidation on all India basis and onward submission by 15.3.2016
to the Board–
| Sr |
Zone name |
No. of DBK EDI SB in BRC Module (of 2009) where export proceeds not realised as
on 1.3.2016 |
Amount of DBK in (III)
[Rs. Lakh] |
Out of (III), No. of SB where notice issued |
Amount of DBK in (V)
[Rs. Lakh] |
Out of (III), No. of SB where notice is not issued as case is otherwise
reconciled and closed |
Amount of DBK in (VII)
[Rs. Lakh] |
Out of (III), No. of SB where notice yet to be issued |
Amount of DBKin (IX)
[Rs. Lakh]
|
| (I) |
(II) |
(III) |
(IV) |
(V) |
(VI) |
(VII) |
(VIII) |
(IX) |
(X) |
| Figures of (I) to (IV) shall be frozen as on 1.3.2016; (V)+(VII)+(IX)=(III);
(VI)+(VIII)+(X)=(IV) |
The Chief Commissioners are requested to monitor disposal of above outstanding
shipping bills on monthly basis and also intimate status of columns (V) to (X)
to the Commissioner of Customs (Export), NCH, Mumbai every three months from
1.3.2016 (i.e. status as on 1.6.2016 to be reported by 10.6.2016 and so on) for
consolidation of all-India zone-wise quarterly report and conveying it to the
Board.
- With respect to the RBI BRC module which deals with EDI shipping bills with
LEO dates from 1.4.2014 onwards, the field formations are requested to bring
difficulties, if any, faced to notice of Systems Directorate.
Yours faithfully,
Vinod Kumar Agrawal
OSD (Drawback)
Tel: 23341480
F. No. 609/59/2012-DBK
|