Passbook scheme for duty free imports -CBEC Instructions

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....rder to ensure that the scheme is implemented uniformly by the major Custom Houses at Delhi, Bombay, Calcutta and Madras, to which this scheme is confined, the following guidelines are issued which may be followed:- (1) Posting of designated authority by the Director General of Foreign Trade. The Scheme provides for posting of a designated authority by the D.G.F.T. in each of the four major Custom Houses. The said authority will be under the control of Director General, Foreign Trade but will discharge their functions under the overall direction and supervision of the Commissioner of Customs at the respective Custom Houses. Suitable office accommodation-cum-facilities may, therefore, be provided to the designated authority in the Cust....

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....of export product is claimed by the exporter. Examination of the export goods should also be done properly with the above purpose in view. (4) Credits in the Pass Book The Scheme provides for credit of basic customs duties on inputs used in the manufacture of export product as per input/output Norms to be permitted by the designated authority. For this purpose designated authority will be formulating their own procedure for working out the amount of credit. However, in terms of Notification No. 104/95-Customs such credits shall be given in the Pass Book only after verification by Assistant Commissioner of Customs. For this purposes commissioners would prescribe a suitable Porforma of claim for the exporter as done for indicating input....