Work allocation ACs, DCs and Commissioners redefined
Circular No. 32 dated 1st
September 1997
It has been
brought to the notice of the Board that there are considerable delays on account
of multiple controls of the units in Export Promotion Zones. It has already been
clarified by the Board earlier that the relevant Customs notification authorises
the Assistant Commissioner of Customs posted in the Zone to discharge all day to
day functions including allowing re-export, allowing temporary clearance outside
the zone for repairs, processing etc., allowing transfer of goods from one unit
to another unit in the zone or in any other zone or to a 100% Export Oriented
Unit for manufacture of goods and export from that unit. The Assistant
Commissioner of Customs, posted in the zone is on deputation to the zone and
should work under the overall supervision of the Development Commissioner. It
should not be necessary for him to refer any routine matters to the Commissioner
of Customs or the Deputy Commissioner of Customs and he must function under the
overall guidance of the Development Commissioner. Please ensure that these
instructions are strictly complied with.
2. It
has been decided by the Board that the Commissioner of Customs would exercise
powers in respect of units in the Export Processing Zones in the following
areas-
(i) Adjudication
of Customs and Central Excise cases which are beyond the competence of Assistant
Commissioner of Customs posted in the zone. The Additional/ Deputy Commissioner
of Customs would exercise powers in this respect within his competence.
(ii) Any
action relating to search, seizure and arrest of persons who are found removing
exempted goods clandestinely outside the zone.
(iii) Prescribing
procedures for any new facility, which has been extended to the units in the
zone. Once the procedure is prescribed by the Commissioner of Customs, its
implementation and day-to-day operation should be left to the Assistant
Commissioner of Customs posted in the Zone.
3. Please
ensure that the exercise of powers and requirement of referring the cases to the
Commissioner of Customs or Additional/ Deputy Commissioner of Customs, is
strictly restricted to the aforesaid categories and there should be no occasion
for any unit operating in the zone to approach the Custom authorities other than
the Assistant Commissioner of Customs posted in the zone in respect of other
matters.
4. These
instructions are issued in supersession of any other earlier contrary
instructions and should be strictly compiled with.
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