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Timely cancellation of bond executed with Customs in advance authorisation cases

Customs - F. No. 605/71/2015-DBK - Dated:- 2-12-2015 - Instruction F. No. 605/71/2015-DBK Government of India Ministry of Finance, Department of Revenue Central Board of Excise & Customs New Delhi, dated the December 2nd 2015 To Principal Chief Commissioners / Chief Commissioners (All) Principal Directors General / Directors General (All) Principal Commissioners/Commissioners (All) Madam/Sir, Subject: - regarding During discussions in the Ministry, the Export Promotion Councils have highligh .....

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l usage of imported materials, the Circular No.5/2010-Cus dated 16.3.2010 and Instruction No.609/119/2010-DBK dated 18.1.2011 had directed confirming, preferably through Central Excise Divisions, the correctness of address shown on authorization/availability of inputs imported duty free through random checks in at least 5% authorizations registered at a port. The check is envisaged during validity period of the authorization. The Board has decided to restrict the percentage of these random check .....

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f bond. 3. It has been gathered that the process for retrieval of bond file begins after the exporter submits EODC and original authorization with condition sheet and once the Customs link their own copy of the EODC (or take confirmation from RA). The Board observes that the authorisations where export obligation period is getting over can be identified in advance with the help of various reports available in the EDI System. Therefore, Commissioners are directed to make it a general practice tha .....

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-DBK dated 18.1.2011 and Circular No.14/2015-Customs, the guideline provided to field formations is that EODCs against advance authorisations issued by RAs may normally be accepted. However, exceptions for checks are - (a) check, in detail, randomly at least 5% of the EODCs and when there is specific intelligence available suggesting misuse/need for detailed verification (b) verify shipping bills/other documents based on RA s endorsement on EODC or verify the genuineness of non-EDI shipping bill .....

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for any misrepresentation, mis-declaration and default detected subsequently as per the Customs Act. 4B. The Commissioners are also directed that the selection parameters should be meaningful and practically applicable upfront without recourse to prior enquiry with exporter or long drawn analysis after EODC is received. To illustrate, the EDI system can be used to work out, in advance, a list of authorisations from a risk perspective say by judging, from the linked import bills of entry and shi .....

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the selection for check should be made at least at Joint/Additional Commissioner level and the relevant exporter should, invariably, be informed, on the date of selection itself, via official email communication that its case is selected for detailed checks. 5. The Board further directs the Commissioners to bring credibility and transparency into the bond cancellation process for advance authorisations. To institutionalise a service orientation, a verifiable record must be kept of the date the .....

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