Acceptance of self-declaration as to the non-availment of Cenvat facility for extending the duty drawback

Self-declaration of non-availment of CENVAT accepted for readymade garment exporters, subject to random verification and penalties.

Self-declaration of non-availment of CENVAT is acceptable for readymade garment manufacturer-exporters under the Simplified Export Procedure to claim duty drawback when exports are cleared on invoices instead of ARE-I. Selected declarations will be sent to jurisdictional Central Excise field formations for random verification. Commissioners of Customs must adopt procedures for selection and forwarding, and mis-declarations discovered on verification are to be dealt with stringently, with exemplary punishment. Public notices and staff standing orders should be issued.