Provisional export credit allowed on exporter-certified AR4 to reduce delays pending final acceptance of proof of export. Delays in credit to running bond accounts may be mitigated by allowing provisional credit on the basis of an attested photocopy of the exporter's certified AR4/AR4A; final credit awaits Maritime Commissioner's intimation of acceptance. Customs should furnish sealed duplicate/triplicate AR4 copies to exporters for delivery to concerned officers. Customs must not withhold export clearance for lack of the Range Superintendent's triplicate AR4 where exporters remove goods without Central Excise examination, provided the exporter executes the bond under Rule 13 or Rule 14 and records bond details on Form AR4.
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Provisions expressly mentioned in the judgment/order text.
Provisional export credit allowed on exporter-certified AR4 to reduce delays pending final acceptance of proof of export.
Delays in credit to running bond accounts may be mitigated by allowing provisional credit on the basis of an attested photocopy of the exporter's certified AR4/AR4A; final credit awaits Maritime Commissioner's intimation of acceptance. Customs should furnish sealed duplicate/triplicate AR4 copies to exporters for delivery to concerned officers. Customs must not withhold export clearance for lack of the Range Superintendent's triplicate AR4 where exporters remove goods without Central Excise examination, provided the exporter executes the bond under Rule 13 or Rule 14 and records bond details on Form AR4.
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