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TMI BlogThis notification specified the procedure for export under bond without payment of dutyX X X X Extracts X X X X X X X X Extracts X X X X ..... chargeable on the goods, with such surety or sufficient security, as such officers may approve for the due arrival thereof at the place of export and their export there from under Customs or as the case may be postal supervision. The manufacturer-exporter may furnish a letter of undertaking in the Form specified in Annexure-II in lieu of a bond. (ii) that goods shall be exported within six months from the date on which these were cleared for export from the factory of the production or the manufacture or warehouse or other approved premises within such extended period as the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise or Maritime Commissioner may in any particular case allow; (iii) that when the export is from a place other than registered factory or warehouse, the excisable goods are in original packed condition and identifiable as to their origin; 6[(iv) that export of excisable goods which are chargeable to nil rate of duty or are wholly exempted from payment of duty, other than goods cleared by a hundred per cent export-oriented undertaking, shall not be allowed under this notification] 2. Procedure: - i. Procedure for removal without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alia, include the following:- (i) method of verification of quantity and quality of goods including testing of goods where necessary at the place of removal or despatch and at the port of export or SEZ, where the goods are received; (ii) no remission of duty shall be allowed for loss of goods within transit; (iii) permission shall be given on case to case basis for a specified period not exceeding one year at a time and may be withdrawn in case of misuse; and (iv) any additional safeguards as may be specified] (b) the said Superintendent or Inspector of Central Excise shall return the original and duplicate copies of application to the exporter and retain the quadruplicate copy; (c) the triplicate copy of application shall be sent to the officer to whom bond or letter of undertaking has been furnished, either by post or by handing over to the exporter in a tamper proof sealed cover after posting the particulars in official records; (d) the exporter may prepare quintuplicate copy of application for claiming any other export incentive. This copy shall be dealt in the same manner as the original copy of application; (e) in case of export by parcel post after the goods inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r by post or by handing over to the exporter in a tamper proof sealed cover after recording the particulars in the official records; (c) The exporter may prepare quintuplicate copy of application for claiming any other export incentive. This copy shall be dealt in the same manner as the original copy of application; (d) In case of export by parcel post after the goods intended for export has been sealed, the exporter shall affix to the duplicate application sufficient postage stamps to cover postal charges and shall present the documents, together with the package to which it refers, to the postmaster at the office of booking. iv. Examination of goods at the place of export. - (a) On arrival at the place of export, the goods shall be presented together with original, duplicate and quintuplicate (optional) copies of the application to the Commissioner of Customs or other duly appointed officer; (b) The Commissioner of Customs or other duly appointed officer shall examine the goods with the particulars as specified in the application and if he finds that the same are correct and exportable in accordance with the laws for the time being in force, shall allow export thereof and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in advance and after observing such conditions and procedure as may be specified by the Commissioner of Central Excise and thereupon the duty payable on such waste or refuse may be remitted by the said Commissioner of Central Excise. ExplanationI. - For the purpose of this notification, "merchant-exporter" mean any exporter who procures and exports excisable goods manufactured by any other person. Explanation II. - For the purposes of this notification, "Maritime Commissioner" means the Commissioner of Central Excise under whose jurisdiction one or more of the port, airport, land customs station or post office of exportation, is located. 5[Explanation-III. For the purposes of this notification "duty" means, the duties of excise collected under the following enactments, namely:- (a) the Central Excise Act, 1944 (1 of 1944); (b) the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); (c) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); (d) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by Section 169 of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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