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TMI BlogExports to Nepal - Rebate of duty - ProcedureX X X X Extracts X X X X X X X X Extracts X X X X ..... ty's Government of Nepal on such goods when they are imported into Nepal from any country other than India; (ii) that such export has been made in accordance with such procedure as may be specified by the Central Board of Excise and Customs in this behalf; (iii) that the amount of duty paid on the goods exported and the date of payment thereof are established from the Central Excise records to the satisfaction of the officer competent to sanction such rebate; (iv) that where the goods are exported by land, the export takes place through any of the following border check-posts, namely, Sukhiapokhri, Panitanki, Jogbani, Jayanagar, Bairgania, Bhimnagar, Nirmali, Raxaul, Sonauli, Barhni, Nepalganj Road, Shohratgar (Khunwa), Jarwa, Katarni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed under Clause (b) of section 7 of the Customs Act, 1962 (52 of 1962) indicated on the respective invoices; (v) the duplicate and triplicate copies of the invoices shall be put in a cover and sealed and handed over to the exporter or his agent by the Central Excise Officer for being handed over to the officer of customs incharge of the land customs station mentioned in the invoice and through which the said goods are to be exported to Nepal. The quadruplicate copy of the invoice shall be retained by the Central Excise Officer; (vi) on arrival of the goods at the Land Customs Station such goods shall be presented by the exporter or his agent to the officer of Customs incharge of the land customs stations alongwith the original copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corresponding border checkpost alongwith the original copy of the invoice. The Nepalese Customs Officer, shall deal with the original copy as directed by His Majesty's Government of Nepal and return the duplicate copy, after endorsing his certificate of receipt of goods in Nepal direct to the officer of customs incharge of the land customs station; (ix) the officer incharge of the land customs station shall forward the duplicate copy to the Deputy Director of Inspection, Customs and Central Excise, Nepal Refund Wing. For this purpose, the said officer incharge of the land customs station should keep a note of the return of duplicate copies from the Nepalese Customs Officer and remind the exporter for such copies as have not been received. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receiving the recapitulation statement, the Collector will get a verification conducted that the concerned factories have actually paid the duty of excise against which the rebate is to be given and the Collector/PAO of that Collectorate shall furnish a certificate to the Directorate of Inspection to the effect that all the concerned factories have paid the amounts of duty as indicated in the annexures to the recapitulation statement. 3. In case the Directorate does not receive the duplicate copy of the invoice from the Officer incharge of the Indian Land Customs Station and the triplicate copy is not received by the Nepal Government, necessary check should be made with the officer incharge of the Indian Land Customs Station concerned as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d agent. 2. Certified that the above-mentioned packages have been identified by me and sealed with the Central Excise seal under my supervision. Running Serial No. Signature and designation of the Officer of Central Excise. Date : (to be given in red ink and encircled by the Border Examiner) 3. Certified that the above-mentioned consignment has been duly identified by me and has passed the Border Customs Post. (Running Serial number of the Border Check Post to be written in red ink prominently encircled) Signature and designation of the Indian Officer-in-charge of the Border Customs Post at _______________. 4. Certified that the above-mentioned consignment/packages hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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