Rule 5 - Procedure to be followed by [Assistant Commissioner of Customs or Deputy Commissioner of Customs] - Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

5. Procedure to be followed by [Assistant Commissioner of Customs or Deputy Commissioner of Customs]. - (1) On the basis of the application countersigned by the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise], the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] at the port of importation shall allow the benefit of the exemption notification to the importer. [ Provided that where the importer has filed the application in respect of his estimated requirement 1 [ for a period not exceeding one year ] , the said [Assistant Commissioner of Customs or Deputy Commissioner of Customs] shall debit in the said application, the quantity and value of imports made under a particular consignment, also indicating particulars of the bill of entry, before allowing the benefit of the exemption notification to the importer.] (2) The [Assistant Commissioner of Customs or Deputy Commissioner of Customs] shall forward a copy of the bill of entry containing the particulars of import, the amount of duty paid and other relevant particulars to the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise. ----------------------------------------------------- Notes:- 1. Substituted vide Notification No. 22/2012-Cus(NT), dated 17/03/2012, before it was read as:- for a quarter