Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise and Customs
Circular No. 17/2012-Customs
New Delhi dated the 5th July,2012
To
All Chief Commissioners of Customs
All Chief Commissioners of Customs & Central Excise/ Central Excise
All Director Generals under CBEC,
All Commissioners of Customs, Customs (Preventive)
All Commissioners of Customs & Central Excise/ Central Excise
Madam/Sir,
Sub: Verification of genuineness, of duty credit
scrips issued under Chapter 3 of FTP, before registration
Attention is drawn to para 2 (e) of Circular No. 5/2010-Customs dated
16.03.2010, which reads - “ As regards the duty credit scrips issued under
Chapter 3 of FTP, the verification of genuineness of scrips in terms of Para
3.11.3 of the HBP v.1 shall be done before allowing registration of such scrips.
Further, the Commissioner may cause random verification of the shipping bills
based on which the said duty credit scrip has been issued to ascertain the
genuineness of such shipping bills. A quarterly report on the outcome of the
said verification may be forwarded to the Board, which should include inter alia
the details of the discrepancies noticed during the verification and the
measures taken to redress such discrepancies. This procedure will be reviewed
once online transmission of the duty credit scrips issued under Chapter 3 of FTP
is operationalized”.
- The Annual Supplement 2012-13 (FTP for 2009-14) issued on 5th June 2012 has
not retained the provision (“before registration, authorities shall verify
genuineness of duty credit scrips, from RA concerned, until EDI system of
message exchange is put in place”) under para 3.11.3 of the HBP, Vol. 1.
- The matter was reviewed by the Board. Field formations have reported that
they do signature verification of issuing authority, they cross-check the
particulars of the scrip with its issuance particulars available on the official
website of the concerned Regional Authority (RA) of the DGFT and place in the
file a copy of the print-out of details of scrip taken from the said official
website, some also use fax or letter confirmation from the RA when required, and
they check alerts, etc before registering the scrip. Where scrip details are not
available on the official website of RA, say for example in the case of manually
issued scrips or for any other reason, field formations write a letter to RA and
take steps to register such scrip when written confirmation is received.
- Since, EDI system of message exchange has not been put in place and online
transmission of duly validated duty credit scrips is not operational, it has
been decided that even while the words and figures “in terms of Para 3.11.3 of
the HBP v.1” shall stand deleted from first sentence of para 2(e) of Circular
No.5/2010-Customs, the verification of genuineness of scrips shall continue to
be done as before prior to registration of such scrips. No other aspect with
respect to para (e) of Circular No.5/2010-Customs has undergone change.
- These instructions should be brought to the notice of all concerned by way of
issuance of instructions/trade notice. Difficulty faced, if any, may be brought
to the notice of the Board.
Yours faithfully,
(Suresh Kumar)
Director-Drawback
Telefax: 011-23360581
F.No.605/12/2012-DBK