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TMI BlogCustoms examination report for cancellation of b1 bondX X X X Extracts X X X X X X X X Extracts X X X X ..... Customs examination report for cancellation of b1 bond X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping bills are filed with customs at gateway port and the shipping bills are cleared through RMS without prescribing assessment and examination. Now the question is that the central excise authority [Bond accepting authority] for accepting the proof of export and cancelling the bond insisting proof of examination of goods by customs at gateway port. Since goods were not examined by customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the shipping bill was cleared through RMS, we are unable to produce such examination report to the central excise authority. Is this document sought by Central Excise Authority is necessary to cancel the bond or not? I would like to have an expert opinion in this regard. Thanks Reply By surya narayana: The Reply: Dear Friend, Generally, for accepting proof of export by your jurisdictional R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange Officer, Customs endorsement on the ARE1 to the extent that the goods in question are left the country by Flight/vessal no. ...... to so and so country against Shipping Bill No. xxxxxxxxxx is sufficient. In case the goods exported from sea port through ICD etc., the Department may ask for Mate receipt or Transference copy to admit the proof of export. According to the general practice, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no such requirement of submitting the Customs Examination report. Reply By raghunandhaanan r vi: The Reply: Thank you for your prompt response. Central Excise authority raising the query based on the following instruction mentioned in Chapter 7, para 12.4 of the Central excise manual under the caption" EXAMINATION OF GOODS AT THE PLACE OF EXPORT" as under: " 12.4:- For Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise purpose, the officers of customs at the place of export SHALL examine the consignments with the particulars as cited in the ARE-1 and if he finds that the same are correct and the goods are exportable in accordance with the laws for the time being in force, shall allow export thereof. by reading the above para, it is necessary that the goods are subject to examination at port by using ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the word "shall" in this para. Hence we are confused and unable to convince the authority that examination at port is not required in such cases where consignment was cleared through RMS. Kindly advice. Thanks Reply By Ganeshan Kalyani: The Reply: Sometimes Vitamin M will solve the problem. Thanks. Reply By raghunandhaanan r vi: The Reply: Yes. Thanks Mr. Ganeshanji Reply By Subra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manya Rayaprol: The Reply: dear sir, there is no requirement of proof of examination by customs for closing the bond. the proof of export is enough. the range officer cannot ask for such a document, because whether the goods are required to be examined or not is the prerogative of the customs officer and not all the consignments are subjected to examination. regards r.subramanya, advocate sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ramanya law company Reply By raghunandhaanan r vi: The Reply: Dear Mr. Subramaniaji Thank you very much for your valuable inputs. Reply By Rajagopalan Ranganathan: The Reply: Sir, At the back of ARE-1 Form there is Part B which is Certification by the Officer of Customs. If this certificate is completed and signed by the Customs Officer then this certificate will be suffice to take care of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he query of your jurisdictional Central Excise Officer. The certificate states that " Certified that the consignment was shipped under my supervision under Shipping Bill No. _______ dated _______by S.S./Flight No. ______which left on the_______ day of________ (Month)__________(year)." If the Customers Officer cetifies that the consignment was shipped under my supervision then it will inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lude examination of the consignment by him.
Reply By raghunandhaanan r vi:
The Reply:
Dear Rajagopaln sir
Noted.. Its clear my doubts.
Thanks for your support. X X X X Extracts X X X X X X X X Extracts X X X X
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