| Date: |
18-08-2000
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| Notification No: |
Customs Circular No 68/2000
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding facility for permitting imports under DEPB Scheme at customs bonded warehouses through TRA procedure
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Regarding facility for permitting imports under DEPB Scheme at customs
bonded warehouses through TRA procedure
Circular No. 68 dated 18th August
2000
This circular
super cedes Board's Circular No. 16/ 99-Cus. dated 7.4.99 and 70/ 99-Cus dated
6.10.99.
2. The
Circulars mentioned in the preceding paragraph were issued in regard to
clearance of goods stored in a custom bonded warehouse by adjusting custom's
duty in DEPB scrip. Representations have been received for further extension of
the said facility in view of extension of the said facility in view of extension
of DEPB Scheme to customs stations notified under DEPB scheme vide Circular No.
85/ 99-Cus. dated 23.12.99.
3. The
issue has been examined in the Board. It has been decided that, clearances from
those custom bonded warehouses may be permitted by debiting DEPB scrips,
which fall within the jurisdiction of a Commissioner of Customs, who also has
jurisdiction over any one or more of the customs stations where TRA facility
under DEPB scheme is admissible. The DEPB script used for debit may be
registered at a Customs station under the Jurisdiction of the same Commissioner
who has jurisdiction over the warehouse, or at another customs station from
where a TRA may be issued.
4. The
aforesaid facility will be operated by issue of Telegraphic Release Advice (TRA)
from the port of registration of the DEPB scrip to the Commissioner having
jurisdiction over the warehouse from which the goods are proposed to be cleared,
indicating the details of descriptions, value and quantity of the goods, DEPB S.
No., Date of issue and extent of duty entitlement in the DEPB book/ scrip
against which duty debit is sought. The TRA should also specify the details to
be checked by the customs staff at the warehousing station including necessity
for drawl of samples for testing/ comparison etc., if any. Jurisdictional
Commissioner receiving TRA will send details of imports to the customs station
issuing the TRA who will maintain these details in the relevant register.
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