https://www.taxtmi.com/circulars?id=5660 A special procedure requires the Customs Appraiser/Superintendent to certify Part B of AR 4/AR 5 when granting the Let Export Order for consignments exported via ICDs/CFSs, with the duplicate AR copy sent to the jurisdictional Central Excise authority and originals handed to the exporter. If Transference Copies from the port are delayed, the exporter may present the Mate's Receipt and Bill of Lading for verification; Central Excise will conduct post facto verification, close files on receipt of TR or an original Bank Realisation Certificate with a certified copy retained, and initiate recovery action if supporting documents are not received within prescribed timeframes. en-us Thu, 13 Nov 1997 00:00:00 +0530 Fri, 13 Mar 2009 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5660 A special procedure requires the Customs Appraiser/Superintendent to certify Part B of AR 4/AR 5 when granting the Let Export Order for consignments exported via ICDs/CFSs, with the duplicate AR copy sent to the jurisdictional Central Excise authority and originals handed to the exporter. If Transference Copies from the port are delayed, the exporter may present the Mate's Receipt and Bill of Lading for verification; Central Excise will conduct post facto verification, close files on receipt of TR or an original Bank Realisation Certificate with a certified copy retained, and initiate recovery action if supporting documents are not received within prescribed timeframes. Circulars Central Excise Thu, 13 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5660