Further rationalization of revised simplified procedure for fixation of brand rates - Customs - PUBLIC NOTICE No. 02/2017

OFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370 210 F. No. S/20-249/AG/2016-17 Dated: 10/01/2017 PUBLIC NOTICE No. 02/2017 SUB: Further rationalization of revised simplified procedure for fixation of brand rates -regarding. Attention of all Importers, Exporters, Customs Brokers and members of Trade is invited to the CBECs Circular No. 54/2016-Customs dated 22.11.2016 on the above cited subject. 2, The Board has decided to further rationalize the revised simplified procedure as follows - (a) The working sheet (submitted by applicant with brand rate fixation claim) showing the drawback amount, each document wise, in support of claim, shall bear - (i) a declaration signed by applicant It is declared that the details in this working sheet are correct. and original duty paid documents shown herein have been endorsed/defaced to the extent of utilization under this brand rate fixation claim , and (ii) a certificate from an independent Cost Accountant/ Chartered Accountant It is verified that the details in this working sheet are correct and that the original duty paid documents shown herein have been endorsed/defaced to the extent of utilization under this brand rate fixation claim by the applicant ; and (b) Applicant shall file self-attested copies of the duty paid documents (like bills of entry, invoice etc.) carrying their self-endorsement/ defacement to the extent of utilization under the brand rate fixation claim. 3. Based on the above, - (I) in future applications made under the revised simplified brand rate scheme the requirement of submitting original duty paying documents for endorsing/ defacement by verifying officer during post-facto checking stage shall be dispensed except to the extent of random cross-verification of not more than 5 per cent originals of the self-attested copies of the total duty paid documents. The random selection shall be based on dynamic and relevant risk parameters as indicated by the Commissioner; (II) with respect to existing applications under the revised simplified brand rate scheme where brand rate letter is not yet issued or where it has been issued but post-facto verification is pending, the.applicant may choose either to - (a) continue with the extant procedures; or (b) have the requirement of submitting original duty paying documents dispensed (subject to random cross-verification of originals) provided they self-endorse/ deface the duty paid documents to the extent of utilization under the brand rate fixation and resubmit the working sheet with the above cited declaration and certificate. 4. If any difficulty is foreseen or arises out of the implementation of this notice, the same may be brought to the notice of the Pr. Commissioner of Customs, Kandla, (P. V. R. Reddy), Principal Commissioner, Custom House, Kandla