Central Excise - Simplification of Export procedure Regarding

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....executed under Rule 13 or Rule 14 is invariably delayed because of the time taken in reaching acceptance of proof of export in the office of Jurisdictional Range Officer from the Maritime Commissioner. In this regard, suggestions have been made that instructions could be issued by allowing provisional credit in running bond on the strength of exporters' copy of AR4 certified by Customs. Clarification From time to time, the Board has issued detailed instructions regarding availment of provisional credit in the case of delay in receipt of Department's copy of AR4/AR4A. These instructions were contained in Board's Circular No. 44/80-CX.6, dated 26-9-1980, No. 44/82-CX., dated 8-12-1982 and Circular No. 43/85-CX.6, dated 5-11-1985. These circ....

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....ed considerably. Clarification Para 5 of Board's Circular No. 87/87/94-CX, dated 26-12-1994 provides that exporters, are allowed to remove the goods for export on their own where they do not want examination to be done by the Central Excise Officers. It has been provided only for the sake of verification that in such cases they shall, within 24 hours of the removal of the consignment, deliver triplicate copy, quadruplicate copy, quantuplicate copy and sixtuplicate copy of AR4 to the Range Superintendent. Accordingly, it is clarified that the Customs Officers should not withhold such exports for want of triplicate copy from the Range Superintendent. It is, however, clarified that exporters should not clear such goods unless they execute n....