What is the procedure for avail cenvat credit if Original BOE misplaced

[Guest]

Dear Sir,

We have taken Cenvat Credit on photocopy of BOE and the Original BOE's are misplaced so is there any alternative for avail the Cenvat Credit if te Original BOE not get.

Regards

Swapneswar Muduli

[KASTURI SETHI]

You should apply for certified copy of BOE to the concerned Customs authorities.You will have to produce a copy of FIR as evidence of misplacement of the same. Thereafter, you will have to seek permission from the Assistant Commissioner. Affidavit will also have to be filed with the department. It is discretion of the A.C./D.C. whether to allow or not.

[Mahir S]

Sir,

In this regard, The following Facility Notice was issued by the Commissioner of Customs, Jawaharlal Nehru Custom House, Nava Sheva, Mumbai on 26th April 2010, which is reproduced below for information please.

[Mahir S]

Procedure for Issuing Duplicate Copy of Bill of Entry

The following Facility Notice was issued by the Commissioner of Customs, Jawaharlal Nehru Custom House on 26th April 2010.

[Customs Facility Notice No. 49 dated 26th April 2010[

Subject: Procedure for issuing certificate / duplicate copy of Bill of Entry, in cases where the importer’s copy of EDI Bill of Entry is lost/ misplaced/ mutilated/destroyed.

Attention of all the importers, exporters, Customs House Agents and trade is invited to the above mentioned subject.

2. In order to bring uniformity in the procedure for issuing certificate / duplicate copy of Bill of Entry, when the importer’s copy of EDI Bill of Entry is lost / misplaced/ mutilated/ destroyed, the procedure prescribed in the following paragraphs will be followed.

Documents to be submitted in case the EDI B/E is lost/ misplaced / destroyed/mutilated.

3. The importer would approach their authorized bank with a request to obtain an attested/ certified copy of the Bill of Entry if available with them and obtain a dated acknowledgement. In case the importer is unable to get a copy from the bank, the importer would make a request to the Assistant / Deputy Commissioner (Statistics), clearly stating the purpose for issue of certificate supported by proof, along with following documents:

(i) A copy of the letter submitted to bank & their acknowledgement. If a reply has been received from the bank then copy of reply is also to be submitted.

(ii) A police complaint/ FIR as a proof of the EDI Bill of Entry having been actually lost (not required in case of mutilated B/E).

(iii) An indemnity bond (duly notarized in the required pro forma) to indemnify any loss of revenue to the Government due to misuse.

(iv) The mutilated copy of the EDI Bill of Entry (in case of mutilated B/E only).

Issuing of certificate

4. On receipt of the required documents, the T.A/ S.T.A, Statistics will scrutinize and verify the documents to ascertain whether all the prescribed documents have been submitted. In case of doubt the T.A/ S.T.A will bring the facts to the notice of Assistant / Deputy Commissioner (Statistics). If the documents are not proper/ complete, the same will be returned to the importer within two days of receipt. If the documents submitted are proper, the T.A/S.T.A, Statistics will verify all the relevant particulars and details from the EDI system. On such verification the T.A/S.T.A, Statistics will put up a draft Certificate (as per Annexure) in the concerned file to the Assistant / Deputy Commissioner (Statistics). On approval of the draft, a Certificate signed by the Assistant / Deputy Commissioner (Statistics), will be issued to the importer. The certificate will clearly mention the purpose for which the certificate is being issued. The Statistics Section will maintain a register having the particulars as per the following pro forma:

Pro forma of the register to be maintained in the Statistics Section.

Sr.No	B/E no & date	Name and address of the Importer	Name of the CHA	Purpose for which the certificate is issued	Date of issue of Certificate	File No.	Name & designation of the certificate issuing officer

Issuing of Duplicate copy of Bill of Entry

5. In cases of utmost need when a Bill of entry is statutorily required, a duplicate copy of Bill of Entry would be generated with the permission of the System Manager. In such cases, the importer will have to make a specific request to the System Manager with reasons. The importer is required to submit documents stipulated in para 3/ 4 above and additionally the importer will have to submit document/ documents to justify need for such Bill of Entry including a letter from the concerned authorities stating that such Bill of Entry is required by the said authorities as per law & procedure. In such cases, on receipt of the required documents, the EDI T.A/ S.T.A will scrutinize and verify the documents to ascertain whether all the prescribed documents have been submitted. In case of doubt, the T.A/ S.T.A will bring the facts to the notice of Assistant / Deputy Commissioner, EDI. If the documents are not proper/ complete, the same will be returned to the importer across the counter or at the most in two days of receipt. If the documents submitted are proper, the same will be put up to the EDI Appraiser who will verify all the relevant particulars and details from the EDI system. On such verification the EDI Appraiser will put up the matter in the concerned file to the Assistant / Deputy Commissioner, EDI. If found fit, the Assistant / Deputy Commissioner, EDI will put up the matter for approval and permission of the System Manager. If the System Manager finds the case fit, he will permit generation of the Duplicate copy of EDI Bill of Entry after following the necessary formalities. The Duplicate copy so generated will be signed by the Assistant / Deputy Commissioner, EDI and will be issued to the importer. The Duplicate Bill of Entry will clearly mention the PURPOSE for which it is being issued. The EDI Section will maintain a register having the particulars as per the following pro forma:

Proforma of the register to be maintained in the EDI Section.

Sr.No	B/E no & date	Name and address of the Importer	Name of the CHA	Purpose for which the Duplicate B/E is issued	Date of issue of Duplicate B/E	File No.	Name & designation of the Duplicate B/E issuing officer

6. The importers will have to pay a fee of ₹ 50 for the certificate/ duplicate copy of Bill of Entry so issued as prescribed under the ‘Levy of fees (Customs Documents) Regulations, 1970’.

7. The procedure prescribed may be followed scrupulously and any difficulty in the implementation/ compliance may be brought to the notice of the undersigned.

8. This issues with the approval of Chief Commissioner of Customs Zone-II and will apply to mutatis-mutandis to Export as well as Import Commissionerate.

Annexure

OFFICE OF THE COMMISSIONER OF CUSTOMS(I/E), MUMBAI ZONE –II,

JAWAHARLAL NEHRU CUSTOM HOUSE, SHEVA, TAL – URAN,

DIST. – RAIGAD, MAHARASHTRA- 400 707

Certificate in lieu of lost/ misplaced/ destroyed/ mutilated EDI Bill of Entry.

1. Purpose for which the

Certificate issued:

2. Bill of Entry no. & Date:

3. Importer name and address:

4. IEC No.:

5. Invoice No. & Date:

6. Invoice Value:

7. Exchange Rate:

8. Assessable Value:

9. Gross/ Net weight:

10. Duty Paid:

11. TR-6 Challan no.:

12. Date of Out of Charge:

13. Name of the supplier:

14. Declared CoO:

15. Description of Goods:

F.No S/I-22(02)/2008-CCO M-II

AI Summary

Cenvat credit requires certified or duplicate Bill of Entry issued after proof of loss and departmental verification. Availability of cenvat credit when the original importer's Bill of Entry is lost requires obtaining a certified copy or certificate from Customs after submitting prescribed documents: bank attestation/acknowledgement if available, police complaint/FIR (except for mutilation), a notarised indemnity bond, and any mutilated BOE. Customs Statistics/EDI staff verify EDI records and prepare a draft certificate for Assistant/Deputy Commissioner approval; duplicate EDI BOE generation requires System Manager permission and both sections maintain registers of issued certificates/duplicates. A prescribed fee is payable.