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Regarding specifying District Magistrate/ District Collectors/ Dy.
Commissioners as the person for the purposes of Sl. No. 1 to Notification No.
148/ 94-Cus
Circular No. 16 dated 4th June 1997
In terms of Sl.
No. 1 to Notification No. 148/ 94-Cus. dated 13.7.94, foodstuffs, medicines,
medical stores of perishable nature, clothing's and blankets imported by a
charitable organisation, as free gift, are exempted from payment of Customs duty
subject to condition mentioned therein. Clause (III) (a) of the said conditions
requires the importer to produce a certificate to the Asstt. Commissioner of
Customs from the State Govt. concerned or from person or institution specified
by the CBEC certifying that importing institutions a bona fide organisation
engaged in the distribution of relief supplies to the poor and needy, free of
cost, without any distinction of caste, creed or race. Clause (v) of the said
conditions requires the importers to furnish from the State Government concerned
or from the persons or institutions specified by the Central Board of Excise and
Customs a certificate stating that the said goods have been distributed to the
poor and needy, free of cost without any distinction of caste, creed and race.
2. Requests
have been made by certain charitable institutions to specify person other than
State Government to issue certificates for the purposes of this notification.
3. Board
has considered the request and I am directed to say that in exercise of the
powers conferred to it vide clause (III) (a) of the condition mentioned against
Sl. No. 1 of the Notification 148/ 94-Customs dated 13.7.94, as amended from
time to time, the Central Board of Excise and Customs hereby specify District
Magistrate/ Dy. Commissioners/ District Collectors of the Jurisdiction where the
Registered office of the importing organisation is situated, as the person
specified for the said clause (III) (a).
4. As
regards the issue of certificate for the purposes of clause (v), it may be
mentioned it has already been stated vide G.I.M.F. (D.R.) letter No.10/ 152060-v
dated 18.1.63 (reproduced in appraising manual volume II, page No. 85) that a
certificate from the District Collector of his nominee regarding the proper
distribution of the goods would be regarded as acceptable evidence for this
purpose. Besides, the Board vide Circular No. 29/ 96-Customs dated 24th May,
1996 issued from file No. 526/ 86/ 95-Cus (TU) has also authorised
jurisdictional Asstt. Commissioners of Central Excise to issue the distribution
certificate. Therefore, distribution certificates issued by the District
Magistrate/ Dy. Commissioners/ District Collector or his nominee and Asstt.
Commissioner of Central Excise would be regarded as acceptable evidence for the
purposes of distribution of goods.
5. Assessing
officers and Trade may be suitably informed in this regard.
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