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Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
Circular No. 16/2016-Customs
New Delhi, Dated the 09th May, 2016
To
Principal Chief Commissioners / Chief Commissioners
Principal Directors General / Directors General
Principal Commissioners/Commissioners,
all under CBEC
Subject: Audit Report No.15/2011-2012, Section 2 - Duty Drawback
Scheme: Re-export under section 74 of Customs Act 1962 -regarding
Madam/Sir,
Attention of field formations is drawn to Board’s
Circular No.46/2011-Customs
dated 20.10.2011 read with
Circular No. 35/2013-Customs which strengthened the
assessment practice for export under section 74 of the Customs Act 1962 with
respect to whether identity of the goods is established or not as the same goods
which were earlier imported on payment of duty under the specific import
documents, the determination of use with respect to declaration that goods are
“unused” and for ensuring compliance with provisions of Rule 5 of the Re-export
of Imported Goods (Drawback of Customs Duties) Rules, 1995. The Circular had
directed examination of goods and verification of various parameters for
identification of goods and required each case of re-export to be dealt by the
Asst/Deputy Commissioner of Customs through a speaking and reasoned appealable
order. This has the advantage of being also examined by the Commissioner for its
legality and propriety.
Based on feedback, Board has noted some issues and to enhance the efficiency of
this mechanism it further directs that the examination report on shipping bill
must be recorded separately in a self-contained and explicit manner on each of
the two aspects of identity and use. The examination report should not be made
of phrases that are cryptic, generalised or sweeping in nature such as ‘as per
declaration’, ‘in as such condition’, ‘found in order’, ‘found as declared’,
‘goods are same’ etc.
Yours faithfully,
(Rajiv Shankar)
OSD (Drawback)
Tel: 23367563
F.No. 603/01/2016-DBK
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