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References received from the Field Formations without the approval of
Commissioner of Customs concerned
Drawback Circular No.12 dated 12th
February 2002
Central Board of Excise & Customs, Department of
Revenue, has the overall administrative control over the Customs & Central
Excise field formations spread all over India. However, being a part of the
Central Government, Ministry of Finance, it also frames various rules and
regulations under the Customs Act. The field formations, on the other hand,
implement the policies, rules and regulations framed by the Central Board of
Excise & Customs.
2. The Directorate of
Drawback, which is a part of the Central Board of Excise & Customs, among
other things, is involved in formulation and notification of All Industry Rates
of Duty Drawback, covering more than 800 export products. The field formations
are expected to examine the export goods for classifying the same, with
reference to various drawback entries (SS Nos.) of the Drawback Table and allow
drawback rates specified therein.
3. The Board lays down the
policy only, and its interpretation rests with the field formations and the
assessing officers posted therein. In case of any dispute or doubt, the
established office procedure requires that the case be put up in writing to the
adjudicating authorities, who in turn, should pass appealable Speaking Orders so
that the exporters can prefer appeal before the Commissioner (Appeals). In those
cases where the junior officers feel that the guidance of the superior officers
or any discussion is necessary for resolving the issue, the files are to be put
up to the superior officers including Commissioners of Customs.
4. Commissioner of Customs
are competent to resolve the issue as to the interpretation of policy/ rules/
regulations and the Customs Act, which may arise in their jurisdiction. Only
such issues shall be referred to the Board, which involve substantial question
of law/ policy and/, or having wide ranging revenue implications and which in
the opinion of Commissioners of Customs, the indulgence of the Board in
formulation of a uniform policy/ practice is necessary.
5. It has, however, been
experienced that officers in the rank of Deputy Commissioner/ Assistant
Commissioner and even Appraiser/ Superintendent have been sending references to
the Board along with the sealed samples of the consignments blandly seeking
clarification as to the classification of the goods in question under various
entries of the Drawback Table. This is highly irregular. This leads to avoidable
harassment of the trade thereby adversely impacting the exports.
6. It is clarified here
that any reference to the Board can be made only by the Chief Commissioner of
Customs or the Commissioner of Customs.
7. Any deviation from the
above-mentioned arrangement should be viewed seriously and action may be taken
against the Assessing Officers/ Adjudicating Authorities.
8. It has also been
observed that the exporters are discouraged to approach the senior officers in
the field formations and they are instead directed to seek clarification
directly from the Directorate of Drawback. This tantamount to incompetence in
taking the decisions, which the field officers are normally, expected to take
under the law. Further, this also results in needless increase in the work of
the Directorate of Drawback. In the present regime of facilitation of trade, the
exporters should be given sympathetic audience and this is required to be
impressed upon the field officers. It should be endeavoured to dispose of the
cases in the Field itself by adopting the prescribed legal procedure instead of
referring the same in a routine manner to the Board.
9. Suitable standing orders
for guidance of the staff and trade may kindly be issued accordingly.
10. The
receipt of this Circular may kindly be acknowledged.
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