TaxTMI 
TaxTMI 
Procedure for grant of Factory/Warehouse Stuffing Permission to the Exporters
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.... regarding grant of Letter of Factory Stuffing Permission (LoFSP) to the Exporters, are rigid, non trade-friendly and their strict compliance sometimes defeat the purpose of facilitation in deserving cases. 3. The Public Notices issued by JNCH from time to time (P.N. No. 57/2001 dated 03.09.2001 to P.N. No. 15/2015 dated 20.02.2015) for grant of LoFSP have been revisited. In order to enhance facilitation to the exporters and avoid any complication/confusion, it has been decided to issue a single consolidated Public Notice regarding procedure for grant of LoFSP to the Exporters. This Public Notice shall supersede all earlier Public Notices issued in this regard by the Jawaharlal Nehru Custom House. The revised procedure for grant of LoFSP is detailed in the successive paras. 4. A one-time Letter of Factory Stuffing Permission (LoFSP) in the format 'Annexure-A', as annexed to this Public Notice, will be issued, subject to fulfillment of the requirements detailed therein and thereof. The LoFSP for stuffing of export goods at any approved premises, will be granted to all types of Exporters, holding a valid IEC, on submission of an application in the format 'Annexure-B', as annexed to....
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....ication, endorsement would be made on the said LoFSP by FSP Cell/JNCH which would be valid for subsequent export clearances through JNCH/JNPT. 8. A single LoFSP will be granted to the Exporter for stuffing at a particular premise; and the Exporter will have to apply separately for each additional stuffing premise, in case LoFSP is sought for stuffing at multiple premises. 9. LoFSP, valid for ONE day, may also be granted to Exporters, in case the export goods are bulky in nature which need to be stuffed directly into the export containers, under Central Excise/Customs supervision, at Railway Station/Yards, Private Warehouses & similar premises subject to submission of NOC from the stuffing premises and NOC from Central Excise/Customs authorities to examine the export goods & supervise the stuffing. 10. In terms of Board's Circular No 860/18/2007-CX dated 22.11.2007, self-sealing of export goods has been made mandatory for the manufacturer exporters (whether status holder or not) who export such goods under free shipping bills. Therefore, LoFSP will not be granted to the manufacturer exporters exporting goods under free shipping bills only. 11. The documents/information required ....
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....e last Income Tax Return/VAT or Sales Tax Return filed. 3[(g) Proof of previous imports, if any, by the exporting entity in the last three years.] 12. The FSP Cell/JNCH upon receipt of the application along with the requisite documents will cross check the genuineness of the IEC from DGFT website before issuance of LoFSP and cause other requisite verification from Central Excise/other agencies as may be required. 13. In cases where the applicant exporters have been issued Show Cause Notices and/or any investigation is pending against them, under Central Excise/Customs/Service Tax Act or Allied Acts, during the last 03 years, the decision regarding grant/denial/cancellation of FSP to the Exporter will be taken by the following officers of JNCH on a case to case basis : Designation of Officer Amount of duty/incentive involved Principal Commissioner / Commissioner Above ₹ 50 Lakhs 4[Additional Commissioner / Joint Commissioner] Upto ₹ 50 Lakhs Deputy / Assistant Commissioner Upto ₹ 5 Lakhs 14. The competent authority may carry out periodic verification after a period of every six months and the LoFSP may be cancelled forthwith and without notice,....
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....NE TIME permission valid for : (i) Export from all Customs Stations/Ports of the Country (ii) all export goods having proper RITC, whether or not such goods are excisable, except the prohibited goods as defined in sub section 33 of Section 2 of the Customs Act 1962 thereby meaning "any goods the import or export of which is subject to any prohibition under the Customs Act or any other law for the time being in force", and (iii) all export schemes, subject to the fulfillment of the conditions herein prescribed. LoFSP No. : INNSA1 XXXX Sr. No./2016 Dated : _______ (JNCH code) (IEC No.) Details of Exporter & Stuffing Premises Name & Address of the Exporter Factory / Warehouse Address of stuffing DY/ASSTT.COMMISSIONER OF CUSTOMS FSP CELL, JNCH, NHAVA SHEVA. CONDITIONS : 1. This LoFSP is valid for the premises and purposes specified in the application. 2. This LoFSP is not transferable. 3. This LoFSP is valid for all goods, except prohibited goods, under all applicable schemes. 4. No correction/changes/amendment in the LoFSP will be valid unless the request for any correction/change/amendment is applied for and approved by the competent authority. 5. This LoFSP shall r....
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....ty container, Inspect Lot, Check Marks and Numbers; Examine 10% after selection, Check Description, Classification, Quantity, Weight, Value and quality, Specification, Technical Characteristic, Grade Size, Weight, Thickness, Item Nos., Part Nos., Make, Model, Composition etc., of the input; Draw representative sample in duplicate and forward the same duly sealed; Ensure one time tamper proof bottle sealing in terms of the Boards Circular No. 1/2006 dtd. 02.01.2006 (F.No. 450/86/2005CusIV); Verify ISPMNO15 compliance; eligibility of and correctness of scheme incentive claimed ; verify and ensure that the goods being exported /stuffed are not part/components of arm/ammunition and do not contain any prohibited items. INSTRUCTIONS TO THE FACTORY STUFFING SUPERVISING OFFICERS OF CENTRAL EXCISE i) Package numbers opened and examined by the officers must be recorded in the examination report. ii) Net weight/quantity of the goods and their classification under Customs Tariff and Central Excise Tariff separately, actually ascertained by the examining officers must be recorded in the examination report. iii) Invoice and packing list should also be authentica....
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....ease compulsorily verify as to whether the raw or solid wood packaging material (SWPM) used for packing of the export goods are treated and marked as per the provisions of International Standards for Phytosanitary Measures (i.e. ISPM No. 15) or the export goods are accompanied by a Phytosanitary Certificate issued by agencies accredited or certified by Department of Agriculture and Cooperation (DAC) (see http://agricoop.nic.in). In case of noncompliance, the matter may be referred to the Plant Quarantine authorities for proper treatment of export goods before their release as required under Boards Circular No. 14/2009 Cus dated 06.05.09 under intimation to this office. xv) Report to the JC/ADC (FSP) immediately any discrepancies noticed in respect of the export goods permitted under this instrument to this office for initiating necessary action. DY/ASSTT.COMMISSIONER OF CUSTOMS, FSP CELL, JNCH, NHAVA SHEVA File No.S/6/0000 EXP FSP Date: 00.00.0000 M/s (Exporter) Name of Authorised signatory____________ and Tel. No. _______. (Address) Copy to : 1)Joint Commissioner of Central Excise,(Stuffing Place) 2)DC/AC/Central Excise, (Stuffing Place). 3)Addl. Commissioner of Custom....
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....orting for the first time through JNCH? If No, provide any latest Shipping Bill No. Place : Signature of the Applicant Date : Name : Designation : Official Address : Residential Address : Mobile No. : DECLARATION / UNDERTAKING 1. I / We hereby declare that the particulars and the statements made in this application are true and correct to the best of my / our knowledge and belief and nothing has been concealed or withheld therefrom. 2. I / We fully understand that any information furnished in the application if found incorrect or false will render me / us liable for any penal action or other consequences as may be prescribed in law or otherwise warranted. 3. I / We hereby certify that the firm / Company, for whom the application has been made, has/have not been penalized under Customs Act/Allied Acts. 4. I hereby certify that I am authorized to verify and sign this declaration in terms of Power of Attorney vested in me by the Firm / Company. Place : Signature of the Applicant Date : Name : Designation : Official Address : Residential Address : Mobile No. : E-Mail ID : ANNEXURE - C (Verification of genuineness, existence, suitability & functioning of Exporter'....
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....n, Dist. - Raigad, Maharashtra - 400 707. Sir, Subject : Verification of the genuineness of M/s. ___________. Please refer to Public Notice No. /2016 dated .04.2016 wherein the Principal Commissioner of Customs (NS-General), Jawaharlal Nehru Custom House, has directed all the exporters who seek LoFSP to submit the verification report of the genuineness, existence and functioning of the premises along with the NOC to depute officer for supervision of examination & stuffing of export goods, from the jurisdictional Central Excise Authorities. The Officers of this Division visited the premises of Exporter M/s. _________ ____________________________________ and found that the premises mentioned above is genuine and in existence at the above declared address. Further, as per records of this office, no case under Central Excise/Customs/Service Tax Act or Allied Acts has been booked against the said premises/Exporter. Yours faithfully, Deputy Commissioner of Central Excise, Division. ANNEXURE - E (Verification of genuineness, existence, suitability & functioning of the stuffing premises and NOC to depute officer for supervision of examination & stuffing of export goods) OF....