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TMI BlogProcedure for verification of the Procurement Certificates received from Central Excise/Customs Authorities and Monitoring of the receipt of Re-warehousing Certificates in respect of the imports cleared under EOU Scheme -reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... nuiness of the PCs received from the concerned authorities as they amount to special Authorizations based on which the duty exemption is allowed. Instances have come to notice that items that were not mentioned in the LOP were also issued under the cover of the Procurement Certificates. Further, the import details, many a time, do not correspond with the material particulars mentioned in the PCs in terms of description and quantity. It appears that the common perception that there is no revenue implication in respect of the clearance made under EOU scheme has led to laxity in terms of the procedures to be followed and caution to be exercised. Therefore, it is decided that a random percentage check of PCs will be conducted as to verify their genuiness from the concerned issuing authorities. In case of first time importers under EOU scheme the verification of PC will be compulsory. However, to facilitate the smooth clearance of the imports under the EOU scheme, the Procurement Certificates issued from jurisdictional Central Excise/Customs Authorities, recommending for duty free import to the EOUs, will be accepted by hand only if they are brought in sealed cover. Fax copy of the P.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntimation regarding the arrival of the imported goods at the EOU, the Bond Officer will first inspect the packages and their marks and numbers to ensure these are intact and there is no scope for shortages, etc. Thereafter, the goods will be inspected to confirm that their quantity, description etc. tallies with the Bill of Entry and transit documents. In case of any discrepancy the matter will be informed to the Superintendent/Assistant Commissioner for necessary action. (d) In case there is no discrepancy, the goods will be warehoused and suitable endorsement made on the Bill of Entry including the serial number of the Bond Register. The Inspector will also make suitable entries in the Register of Bill of Entry and Bond Register. (e) The Deputy/Assistant Commissioner of Customs/Central Excise (or the Superintendent of Customs/Central Excise, wherever authorized) will suitably endorse the Bill of Entry with the warehousing certificate. This marks the formal warehousing of the goods. The stack cards in the warehouse will also be suitably endorsed. (f) The EOU will certify on the reverse of the Duplicate Bill of Entry that the goods are warehoused as per the Bill of Entry, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all copies of the Bill of Entry after which the goods can be used by the EOU for the intended purpose. The format of the certificate of warehousing is enclosed as Annexure-A to this Public Notice. (e) In case of manual Bill of Entry, the EOU shall within one working day of arrival of goods send Duplicate and Triplicate copies of Bill of Entry duty endorsed with certificate of warehousing to the jurisdictional Superintendent of customs/Central Excise who shall countersign with relevant entries on the said Bill of Entries. Thereafter, the jurisdictional Superintendent of Customs/Central Excise shall send Duplicate copy of Bill of Entry to the port of import along with warehousing certificate, within one working day, and return Triplicate copy of Bill of Entry to the EOU for its records. Warehousing certificate and a photocopy of Triplicate copy of Bill of Entry shall be kept in the office of jurisdictional Superintendent of Customs/Central Excise for record. (f) In case of electronic Bill of Entry (EDI), the EOU shall within one working day of arrival of goods, send Duplicate copy of Bill of Entry duly endorsed with certificate of warehousing to the jurisdictional Superintende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were already warehoused properly, or to issue Demand Notice to the concerned EOU. However, it seems that the desired response is not forthcoming. It also appears that the EOUs have also become oblivious to the fact that it is their responsibility to produce the RWC from the concerned authorities regarding the duty free imported materials failing which they will be liable for payment of customs duties but for the exemption contained in the EOU Notification issued by the Board. As a result of the negligence of the EOUs, more than 7000 RWCs are pending in this Custom House. The list of the defaulting EOUs against whom RWCs are pending is enclosed as Annexure- B to this Public Notice. Therefore, the EOUs are required to take up the matter urgently with the concerned authorities and submit the pending RWCs, in respect of the goods for which they had claimed duty exemption, on or before 28th February 2010 failing which SCNs will be issued against them for recovery of government revenue. No unit having a pendency of more than 10 RWC of more than 6 months age will be allowed duty free clearance except with the approval of ADC/JC for one time clearance beyond which they will be req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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