TMI BlogExemption to specified goods falling under Chapter 85 when removed for sale, in foreign currency, to the duty free shops at Customs airportsX X X X Extracts X X X X X X X X Extracts X X X X ..... reign currency, to passengers arriving from abroad, from the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the following conditions, namely: (a) the owner of the duty free shop or his agent (hereinafter referred to as the consignee) is authorised to store and sell the goods, in foreign currency, in the said duty free shop to passengers arriving from abroad, by the Commissioner of Customs having jurisdiction in the customs airport (hereinafter referred to as the Commissioner of Customs); (b) the consignee brings the goods directly from the factory of manufacture to the said duty free shop; (c) the goods so brought are sold, only in foreign currency, to the passengers arriving from abroad; (d) if due to any special circumstances, the goods are to be taken back by the consignee to the manufacturer or for home consumption, then the consignee shall make an application to the Commissioner of Customs, indicating the reasons, who after satisfying himself about the need and circumstances may allow removal of such goods on payment of excise duty as applicable on the date of removal and subject to any other condition as he may dee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment in foreign currency only. The Assistant Commissioner or Central Excise or Deputy Commissioner of Central Excise may grant the permission, after causing such enquiries to be made as he may deem fit and the applicant shall then enter into a bond in the form given in Annexure-A below with such surety or sufficient security, for such amount and under such conditions as the Assistant Commissioner of Customs may approve: Provided that in the event of death, insolvency or insufficiency of the surety, or where the amount of the bond is inadequate, the Assistant Commissioner of Customs, in his discretion, demand a fresh bond, and may, if the security furnished for a bond is not adequate, demand additional security. After the grant of the permission and execution of the bond by the applicant, the officer of customs in-charge of the duty free shop shall issue a certificate, in the form given in Annexure-B below certifying that- (i) the said applicant has been authorised to store and sell the goods, in foreign currency, to passengers arriving from abroad, by the Commissioner of Customs upto............. (ii) the said applicant has executed a bond in the form given in Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Gate Pass. - The consignor shall also prepare a gate pass in form G.P. 2 in Appendix I (Central Excise Series No. 65AA) to the Central Excise Rules, 1944, in respect of the goods proposed to be removed from his factory and will thereafter clear the goods on his own without any verification by any Central Excise Officer. (e) Disposal of documents in Annexure-C and Gate Pass.- The consignor shall send the original and triplicate copy of Annexure-C and original copy of the gate pass along with the consignment to the consignee. The duplicate copy of Annexure-C will be sent by the consignor to the Assistant Commissioner of Customs. The quadruplicate copy of Annexure-C along with a copy of the gate pass will be sent by the consignor to the Central Excise officer-in-charge of his factory within 24 hours of the removal of the consignment in question. The said officer-in-charge shall maintain an account of all such removals in Annexure-D below. (f) Action at destination. - On receipt of the duplicate copy by the Assistant Commissioner of Customs, it must immediately be entered in the 'Record of Receipts in Bond' given in Annexure- E below and forwarded the same d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. (5) All sales made in a day shall be accounted for daily in the said Stock Register. (6) (i) Entries in the said Stock Register shall be attested by the Manager of the duty free shop or his agent daily unless there is no transaction on a particular day. (ii) The officer of customs-in-charge shall also check the said Stock Register daily and put his signatures thereon in token of the checks exercised by him. (k) Duty leviable on the goods not duly accounted for as having been sold in foreign currency to passengers arriving from abroad, etc.- If any goods obtained under this procedure are not duly accounted for to the satisfaction of the Assistant Commissioner of Customs as having been sold, in foreign currency, to the passengers arriving from abroad, the applicant shall, on demand, immediately pay the duty of excise leviable on such goods. The authorisation granted to the applicant, may at any time be withdrawn by the Commissioner of Customs if a breach of the procedure is committed by the applicant, his agent or any person employed by him. In the event of such a breach, the Commissioner of Customs may also order the forfeiture of the security deposited under parag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be reported to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise in whose charge the consignor operates, who will either secure a satisfactory proof of the consignment having been duly received by the consignee or ensure that the duty of excise properly due on the goods not so received at destination is recovered. (o) Verification of the use of non-duty paid goods.- On receipt by the consignee, the goods shall be sold, in foreign currency, to the passengers arriving from abroad. It shall be the responsibility of the person-in-charge of the duty free shop to ensure that all the goods have been fully accounted for and sold in foreign currency to the passengers arriving from abroad to the satisfaction of the Assistant Commissioner of Customs. ANNEXURE-A Bond (with surety) for the due arrival of the goods removed from a factory to duty free shop in the arrival hall of the customs airport ( Delete the letters and words not applicable) I/We (1) .......of.................. [hereinafter called the obligor(s)] and (2) I/We........... .of .......(hereinafter called the surety) am/are jointly and severally bound to the President of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtify that (1) Mr./Messrs...........(Name and address) is/are authorised to store and sell the goods, in foreign currency, to passengers arriving from abroad by the Commissioner of Customs upto ................ (2) That he/they has/have executed a bond, as required, under notification No. 145/89-Central Excises, dated the 19th May, 1989 for Rs . with the Asstt. Commissioner of Customs ..................and as such may be permitted to remove .......(Qty.) of goods from the units at ........... to duty free shop in the arrival hall of customs airport at ............................... (3) That the specimen signatures of his/their authorised agent namely Shri __________________ are furnished here below duly attested. Specimen Signatures of owner or his authorised agent Sd/- Attested Officer of Customs-in-charge of the duty free shop ANNEXURE-C Range..................... Original Duplicate Triplicate Quadruplicate Application for removal of the goods from a factory to duty free shop in the arrival hall at the customs airport I/We holder(s) of Central Excise Licence No. _______ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Customs. Place: Date Officer of Customs-in-charge of duty free shop ANNEXURE-D Record of Removals in Bond RANGE OFFICER............................. Sl.No. Annexure-C to Notfn. No. 145/89-CE, dt. the 19th May, 1989 No. Date Name and address of the factory of removal Goods Destination Description Net quantity despatched Name and address of the duty free shop (1) (2) (3) (4) (5) (6) DUPLICATE Annexure C to Notfn. No. 145/89-Central Excises, dated the 19th May, 1989 No. and date of bond Date of despatch to A.C.C. and destination Date of reminders issued for return Date of return of duplicate Date of despatch to A.C. of Cen. Ex. for record (7) (8) (9) (10) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (10) (11) (12) (13) ANNEXURE-G Name and address of the duty free shop CASH MEMO OF THE GOODS Date........................ DUTY FREE SHOP .............. CUSTOMSAIRPORT Qty. Particulars of the goods Rate Foreign Currency Amount in figures: Total Name (Block Capitals)................... Address............................... Port of Embarkation Address............................... Port of Destination Nationality: Flight No. Passport No. Value in rupees Rs. Port of Destination Signature of the Manager/Agent of duty free shop ********************** Note : As amended by notification no. 70/90 dated 20-3-1990; 96/95 dated 26-5-1995; and 1. Has been substituted vide Notification No. 20/2006 dated 1/3/2006 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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