TMI BlogProcedure for verification of the Procurement Certificate received from Central Excise /Customs Authorities and Monitoring of the receipt of Re-warehousing Certificates in respect of the imports cleared under EOU Scheme.X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities. Hence, it becomes necessary to verify the geniuness of the PCs received from the concerned authorities, as these amounts to special authorizations based on which the duty exemption is allowed. Instances have come to the notice that procurement certificate have been issued even for those items which were not mentioned in the LOP. Further, many times import details do not corresponds with the goods particulars mentioned in the PCs in terms of description and quantity. It appears that there is a common perception that there is no revenue implication in respect of the clearance made under EOU scheme which had led to laxity in terms of the procedures to be followed and cautions to be exercised. Therefore, it is decided that a random 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 Certificate issued from jurisdiction Central Excise/Customs authorities, recommending for duty free import to the EOUs, will be accepted by hand only if they ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / Assistant Commissioner/Superintendent. (C) Upon receipt of intimation 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 are no shortages. 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 jurisdictional 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 entry 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 endorsed 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 jurisdictional Superintendent of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o discrepancy is found upon verification, the authorized person shall warehouse the goods after making suitable entry in the account/register containing details of Bill of Entry for warehousing, date of receipt and warehousing, description of goods including marks and number, quantity, value, rate and amount of duty and affix his/her signature. d) The authorized person shall endorse certificate of warehousing on 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 duly 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.03.1998 , RWCs are not submitted by the Exporters operating under the EOU scheme. In the absence of RWCs, the jurisdictional Central Excise Authorities on being advised by the Customs are under obligation to issue Demand Notices to the concerned EOUs to safeguard the interest of revenue. This office from time to time has been reminding the concerned Central Excise/Customs Authorities to issue and forward the RWCs if 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 goods, failing which they will be liable for payment of Customs duties but for the exemption contained in the EOU Notification issued by the Board. Time limit of submission of RWCs from the jurisdictional authorities is 90 days from the day of P.C. issued as per the Boards Circular No. 14/98-Cus dated 10.03.1998 failing which SCNs will be issued against them for recovery of government revenue. No unit having a pendency of more th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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