Export under Bond and under claim of rebate – amendment in Ntf. No.40/2001-CE(NT) and No.42/2001-CE(NT), both Dt. 26/06/2001 – change in the definition of ‘Maritime Commissioner’
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Designation of Maritime Commissioner: exporters may execute bonds or lodge rebate claims at commissioner with export jurisdiction. Amendment expands the definition of Maritime Commissioner to mean the Commissioner of Central Excise whose jurisdiction includes one or more ports, airports, land customs stations or post offices of exportation, enabling exporters to execute bonds or lodge rebate claims at the Commissionerate where the export point is located; Commissioners must designate officers accordingly, publicise the change to exporters, and report designated locations to the Board.
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.
Designation of Maritime Commissioner: exporters may execute bonds or lodge rebate claims at commissioner with export jurisdiction.
Amendment expands the definition of Maritime Commissioner to mean the Commissioner of Central Excise whose jurisdiction includes one or more ports, airports, land customs stations or post offices of exportation, enabling exporters to execute bonds or lodge rebate claims at the Commissionerate where the export point is located; Commissioners must designate officers accordingly, publicise the change to exporters, and report designated locations to the Board.
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