Exemption to specified goods falling under Chapter 85 when removed for sale, in foreign currency, to the duty free shops at Customs airports

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....iving from abroad, from the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the following conditions, namely: (a) the owner of the duty free shop or his agent (hereinafter referred to as the consignee) is authorised to store and sell the goods, in foreign currency, in the said duty free shop to passengers arriving from abroad, by the Commissioner of Customs having jurisdiction in the customs airport (hereinafter referred to as the Commissioner of Customs); (b) the consignee brings the goods directly from the factory of manufacture to the said duty free shop; (c) the goods so brought are sold, only in foreign currency, to the passengers arriving from abroad; (d) if due to any special circumstances, the goods are to be taken back by the consignee to the manufacturer or for home consumption, then the consignee shall make an application to the Commissioner of Customs, indicating the reasons, who after satisfying himself about the need and circumstances may allow removal of such goods on payment of excise duty as applicable on the date of removal and subject to any other condition as he may deem fit; (e) the procedure set out in the ....

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....uate, demand additional security. After the grant of the permission and execution of the bond by the applicant, the officer of customs in-charge of the duty free shop shall issue a certificate, in the form given in Annexure-B below certifying that- (i) the said applicant has been authorised to store and sell the goods, in foreign currency, to passengers arriving from abroad, by the Commissioner of Customs upto............. (ii) the said applicant has executed a bond in the form given in Annexure-A with the Assistant Commissioner of Customs showing the number and particulars of the bond; and (iii) the specimen signature of the said applicant or his agent furnished on the body of the certificate is genuine and he would attest it. The certificate shall be sent by the said officer-in-charge under registered post (acknowledgement due) to the factory from which the goods are to be obtained. A copy of the certificate shall also be sent by the said officer-in-charge to the Superintendent in-charge of the range of the factory, from where the goods are to be obtained. (b) Removal of goods to duty free shop. - On receipt of the aforesaid certificate the owner of the factory from where th....

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....pass will be sent by the consignor to the Central Excise officer-in-charge of his factory within 24 hours of the removal of the consignment in question. The said officer-in-charge shall maintain an account of all such removals in Annexure-D below. (f) Action at destination. - On receipt of the duplicate copy by the Assistant Commissioner of Customs, it must immediately be entered in the 'Record of Receipts in Bond' given in Annexure- E below and forwarded the same day to the officer of customs in charge of the duty free shop. The entries in this record should be verified against relative entries of the record of goods prescribed by the Commissioner. (g) Responsibility for further accounting. - After receipt of the goods from a manufacturer, proper accounting of the goods shall be the responsibility of the consignee and the officer of customs in charge of the duty free shop. (h) Examination of the consignment on receipt. - The consignee must give intimation of the arrival of the consignment at his premises to the officer of customs in charge of the duty free shop without any delay and should store the same separately and intact, pending examination and cheek by the said o....

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...., to the passengers arriving from abroad, the applicant shall, on demand, immediately pay the duty of excise leviable on such goods. The authorisation granted to the applicant, may at any time be withdrawn by the Commissioner of Customs if a breach of the procedure is committed by the applicant, his agent or any person employed by him. In the event of such a breach, the Commissioner of Customs may also order the forfeiture of the security deposited under paragraph (a) above and may also confiscate the goods and all goods in store in the premises of the applicant. (l) Despatch of duplicates by registered post acknowledgement due.- Despatch of duplicate application in Annexure-C referred to in a paragraph (e) above must always be made by registered post-acknowledgement due, and the Postal receipt of registration must be systematically filed by the consignor and presented for inspection to the Central Excise Officer-in-charge of the factory whenever required. (m) Demand of duty on goods not reaching destination. - If the certificate of receipt of consignment of the goods despatched to the consignee [as per paragraph (h)] is not received back by the consignor within 30 days of the re....

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....on of the Assistant Commissioner of Customs. ANNEXURE-A Bond (with surety) for the due arrival of the goods removed from a factory to duty free shop in the arrival hall of the customs airport (Delete the letters and words not applicable) I/We (1) .......of.................. [hereinafter called the obligor(s)] and (2) I/We........... .of .......(hereinafter called the surety) am/are jointly and severally bound to the President of India in the sum of rupees............ to be paid to the President of India for which payment I/We jointly and severally bind myself /ourselves and my/our legal representatives. The above bounded obligor(s) being permitted to remove the goods described in his/their application No . ..........dated ......from the factory at ..........................to the duty free shop in the arrival hall of customs airport at...................................... The condition of this bond is that if the obligor(s) and his/their legal representatives shall observe all the provisions of the notification No. 145/89- Central Excises, dated the 19th May, 1989, and all the provisions of the Central Excise Rules, 1944, and all such amendments thereto, as may be issued fr....

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.... at _____________ Number and date of entry in RG 1 register Description of goods No. and description of packages Gross weight of packages Marks and number of packages (1) (2) (3) (4) (5) Quantity of goods Value Duty* Manner of transport Remarks Rate Amount (6) (7) (8) (9) (10) (11) 2. The aforesaid Mr./Messrs. _______ have executed a bond at destination; bearing No. ___ dated ____ for rupees ________________ (Delete the entries not applicable) A certificate from the officer of customs-in-charge of the duty free shop at............. in Annexure-B to the Notification No. 145/89-Central Excises, dated the 19th May, 1989 is attached. 3. I/We hereby declare the above particulars to be true. Place: Date: Signature of Consignor(s)/ Owner(s) or his/their authorised agent (1) Certificate of Central Excise Officer in-charge of factory of Removal. TO The Officer of Customs In charge of the duty free shop. I hereby certify that the consignment conforms in all respects to the description given above and I have permitted removal under Transport permit in Form G.S. No. ____ Dated _______ Place: Date: Signature of Range Superintendent. (2) Certificate o....