Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
North Block, Room No. 299-A,
New Delhi, the 27th April, 2011.
To
All Chief Commissioners of Customs / Customs (Prev.),
All Chief Commissioners of Customs & Central Excise,
All Commissioners of Customs / Customs (Prev.),
All Commissioners of Customs & Central Excise,
All Directors General under CBEC.
Subject: Regarding difficulties faced in establishing identity of CWG-2010 goods
imported in terms of
Notification No.13/2010-Cus., dated 19.02.2010 as amended
by
Notification No.9/2011-Cus., dated 14.02.2011
Attention is drawn to
Notification No.13/2010-Customs dated 19.02.2010 as
amended by
Notification No.9/2011-Customs dated 14.02.2011, which stipulates
that the goods imported for Common Wealth Games (CWG)-2010 should be exported
within six months from the conclusion of the Games and identification of the
goods at the time of export is a necessary condition in the said notification.
- Board has taken note of the difficulties faced by the field formations in
establishing identity of the goods imported for CWG-2010 Games since many of the
imported items are reportedly generic in nature and do not bear any marks and
numbers. In these circumstances Board has examined the issue and it is hereby
clarified that normally a certificate from the Joint Director General
(Coordination) or Director (Coordination) or Chief Executive Officer of the
Organizing Committee (CWG)-2010, duly supported by a reconciliation statement
corroborating the goods with the import documents as well as the shipping Bill
under which the goods are exported may be accepted as the proof of identity, if
otherwise found in order. However, in cases where imported goods under the said
notification have undergone a change in form while being used for the intended
purpose and where the condition regarding proof of identity is not satisfied,
the benefit of the exemption will not be available.
- A similar dispensation as stipulated above may be accorded for goods imported
under the exemption notification but on which the importer have chosen to pay
duty on the goods either at the time of import or subsequently and have put in a
claim for drawback under section 74 of Customs Act, 1962 at the time of
re-export of the goods.
- These instructions are issued only with respect to imports of CWG-2010 goods
under the above mentioned notifications. Accordingly, suitable instructions may
be issued to the field formation.
(Subodh Singh)
OSD (Customs), Tariff Unit
Fax-011-23092173
F.No. 528/16/2008-CUS (TU)