Government of India
Ministry of Finance
Department of Revenue
Drawback Division
Circular No. 25 /2012-Cus
New Delhi Dated: 6th September, 2012
To
All Chief Commissioners of Customs/ Central Excise/ Central Excise & Customs,
All Commissioners of Customs/ Central Excise/ Central Excise & Customs,
All Director General of CBEC,
Chief Departmental Representatives of CESTAT
Sir/Madam,
Sub: Verification mechanism and monitoring of export obligation under duty
exemption/ reward Schemes- reg.
Reference is invited to Board’s
Circular No. 5/2010-Cus dated 16.03.2010. Para
2(c) of the Circular provides that Customs authorities cause random address
verification [for some of the authorizations issued under EPCG/ DFIA/ Advance
Authorization schemes registered at their port to check correctness of address
shown in the authorization] preferably through jurisdictional Central Excise
authorities, during validity of the authorization. As far as the EPCG Scheme is
concerned, the provision in Para 2(c) of the Circular is in addition to ensuring
submission of Installation Certificates (ICs) for capital goods imported and
randomly checking correctness of ICs through Central Excise authorities, when
the ICs have been issued by other than Central Excise authorities. The
Commissioners would be ensuring that above requirements are followed.
- The C&AG of India in Audit Report No. 22 of 2011-12 observed that
authentication of licencee premises is an important check which makes it
possible to verify at any time that imported goods are installed and operated at
the declared location. In this connection the Audit has noted that utility bills
containing the address can also be used for checks relating to installation and
operation of the imported Capital goods.
- Keeping the foregoing in view, Board has decided to prescribe that when
address verifications or Installation Certificate verifications are requested by
the Customs authorities in respect of EPCG authorizations, the Central Excise
authorities should include, in their verification, a check of the periodical
utility bills (containing the address) as one of the means enabling verification
of installation/ operation/ licencee premises.
- This Circular may be bought to the notice of all concerned by way of issuing
standing order/ instructions/trade notice.
Yours faithfully,
Sd/-
(Ashok Kumar Pandey)
F. No. 603/03/2011-DBK
STO (Drawback)