DEPB Scheme TRA procedure: central excise officers may act as customs officers to permit bonded warehouse clearances with reporting. Where a bonded warehouse falls under central excise jurisdiction, the custom house at the DEPB scrip's port of registration will issue the TRA to that central excise commissionerate, and central excise officers shall function as customs officers to permit clearance of goods against TRA while the officer in-charge determines importability under the Customs Act; clearance details must be forwarded to the issuing custom house to enable monitoring of TRA/DEPB Licence utilization.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
DEPB Scheme TRA procedure: central excise officers may act as customs officers to permit bonded warehouse clearances with reporting.
Where a bonded warehouse falls under central excise jurisdiction, the custom house at the DEPB scrip's port of registration will issue the TRA to that central excise commissionerate, and central excise officers shall function as customs officers to permit clearance of goods against TRA while the officer in-charge determines importability under the Customs Act; clearance details must be forwarded to the issuing custom house to enable monitoring of TRA/DEPB Licence utilization.
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