Customs examination report for cancellation of b1 bond

[Raghunandhaanan rvi]

Sir,

One of our clients exports their finished goods from factory under ARE-1. Export containers are sealed by self-sealed by the exporter himself and despatch to gateway port for export.

The shipping bills are filed with customs at gateway port and the shipping bills are cleared through RMS without prescribing assessment and examination.

Now the question is that the central excise authority [Bond accepting authority] for accepting the proof of export and cancelling the bond insisting proof of examination of goods by customs at gateway port.

Since goods were not examined by customs as the shipping bill was cleared through RMS, we are unable to produce such examination report to the central excise authority. Is this document sought by Central Excise Authority is necessary to cancel the bond or not? I would like to have an expert opinion in this regard.

Thanks

AI Summary

Proof of export: customs endorsement or ARE form certification suffices for bond cancellation when port examination absent.
Whether a customs examination report at the port is necessary for acceptance of proof of export and bond cancellation where containers were self sealed and shipping bills cleared via RMS: practice indicates customs examination is not mandatory and a customs endorsement on the ARE form, a completed Part B certification by the customs officer, or alternative shipping documents such as mate receipts or transference copies are ordinarily sufficient for accepting proof of export and closing the bond.