Central Excise - Speedy acceptance of proof of exports in respect of goods exported through Inland Container Deports/ Customs Freight Stations - Special Procedure

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....t where goods are exported through an Inland Container Depot/ Customs Freight Stations (ICDs/ CFSs) because of delayed receipt/ non-receipt of the Transference Copies from the Customs formations at the port of exit. This causes delay in getting rebate claims or in fulfilment of conditions of bonds executed for exports without payment of duty. In many cases, rebate claims are rejected or the demands are raised for non-submission of proof of exports within the stipulated period of six months from the date of export. 2. It has been decided by the Board that for exports through ICDs/ CFSs, a revised procedure should be followed in respect of the acceptance of proof of exports which is as follows:- 2.1 The Appraiser/ Superintende....

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....er) who supervises the shipment. One copy of TR is received back in ICD/ CFS on the basis of which the officers of Customs at ICD/ CFS complete the Part-B of AR-4 AR-4/AR-5. This TR copy in required at ICDs/ CFSs for logging the DEEC Book, in the cases where the exports are effected under the Duty Exemption Scheme. 2.3 Where the TR copy is not received from the Port of Shipment within 30 days of the Let Export Order, the exporter may present the relevant Mates Receipt issued by the shipping line at the time of loading of container (s) on board the ships and Bill of Lading, to the Jurisdictional Assistant Commissioner of Central Excise or the Maritime Commissioner, as the case may be. These should be accepted for the purpose of verif....

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....cal is taken by the offices of Customs (Docks) and the Central Excise Divisions. They are already computerised upto Range level. Verification on E-mail with the help ot TR copy retained at the Gateway Port should be encouraged. The hard copies (printouts) can be retained for official records. 2.3.5 For proper monitoring of the cases, a register should be maintained in the Central Excise Division in the format given in Annexure I. 2.4 Other procedures contained in Board's Circular No. 81/81/94-CX dated 25.11.94, No. 87/87/94-CX dated 26.12.94 and No. 129/40/95-CX dated 29.5.95 will remain the same. Sd/- (P.K. Sinha) Assistant Director (CX. 6) Annexure - I   I. Proof of Export Post Facto Verification Regist....