Customs Refund Applications regulations - CBEC clarifications - Customs - 051/95

Circular No. 51/95-Cus. dated 24/5/95 F.No. 605/14/95 - DBK Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : revised Instructions for issue of Telegraphic Release Advices under DEEC Scheme. Please refer to Ministry's Circular No. 12/95-Customs Dated 20th February, 1995 (Board's F. No. 605/14/95-DBK) regarding issue of Telegraphic Release Advices (TRAs) for imports under DEEC Scheme. Representations have been received from Custom Houses pointing out that the instructions asking the Custom Houses issuing the TRAs to carry out detailed checks by the Custom House at the Port of Registration is resulting in delay in issue of TRAs. This also ultimately affecting the clearance of the imported consignments from the Port of Clearance. Besides in individual cases, examinations/ chemical tests can only be conducted at the Port of Clearance and not by the Customs Houses issuing the TRAs. 2. In view of the above procedural/ practical difficulties, it is decided in partial modification of the Ministry's Circular No. 12/95 - Customs dated 20th February, 1995 that the TRAs should be issued by the Customs Houses only after satisfying that Licence in question is valid and Prima facie covers the goods which are sought to be cleared from the Port of Clearance. The TRAs should clearly indicate to the Port of Clearance to verify all other aspects for assessment of the goods under the relevant Exemption Notification and the admissibility of the goods under the Advance Licence produced at the time of clearance. Therefore, all checks which are required to be carried out as per the Ministry's Circular issued from time to time for clearance of goods imported under the DEEC Scheme must be carried out at the time of clearance of the goods. It may, however, be reiterated the instructions in Ministry's Circular No. 14/94-Customs dated 1.6.94 (F.No. 605/ 139/92-DBK) that the Licences under DEEC Book would be debited by the Custom Houses at the Port of Registration, would continue to apply as before. The Port of Clearance would debit the TRA received by them after the goods have been cleared for duty concession. The logging of the DEEC Books in all such cases would also continue to be done at the Port of Registration as per existing instructions in Ministry's Circulars issued form time to time. Sd/- (Sunil Kumar) Director (Drawback)