TMI BlogCustoms examination report for cancellation of b1 bondX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, One of our clients exports their finished goods from factory under ARE-1 . Export containers are sealed by self-sealed by the exporter himself and despatch to gateway port for export. The shipping bills are filed with customs at gateway port and the shipping bills are cleared through RMS without prescribing assessment and examination. Now the question is that the central excise auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority [Bond accepting authority] for accepting the proof of export and cancelling the bond insisting proof of examination of goods by customs at gateway port. Since goods were not examined by customs as the shipping bill was cleared through RMS, we are unable to produce such examination report to the central excise authority. Is this document sought by Central Excise Authority is necessary to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancel the bond or not? I would like to have an expert opinion in this regard. Thanks - Reply By surya narayana - The Reply = Dear Friend, Generally, for accepting proof of export by your jurisdictional Range Officer, Customs endorsement on the ARE1 to the extent that the goods in question are left the country by Flight/vessal no. ...... to so and so country against Shipping Bill No. xxx ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xxxxxxx is sufficient. In case the goods exported from sea port through ICD etc., the Department may ask for Mate receipt or Transference copy to admit the proof of export. According to the general practice, there is no such requirement of submitting the Customs Examination report. - Reply By raghunandhaanan r vi - The Reply = Thank you for your prompt response. Central Excise authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y raising the query based on the following instruction mentioned in Chapter 7, para 12.4 of the Central excise manual under the caption EXAMINATION OF GOODS AT THE PLACE OF EXPORT as under: 12.4:- For Central Excise purpose, the officers of customs at the place of export SHALL examine the consignments with the particulars as cited in the ARE-1 and if he finds that the same are correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the goods are exportable in accordance with the laws for the time being in force, shall allow export thereof. by reading the above para, it is necessary that the goods are subject to examination at port by using the word shall in this para. Hence we are confused and unable to convince the authority that examination at port is not required in such cases where consignment was cleared throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh RMS. Kindly advice. Thanks - Reply By Ganeshan Kalyani - The Reply = Sometimes Vitamin M will solve the problem. Thanks. - Reply By raghunandhaanan r vi - The Reply = Yes. Thanks Mr. Ganeshanji - Reply By Subramanya Rayaprol - The Reply = dear sir, there is no requirement of proof of examination by customs for closing the bond. the proof of export is enough. the range officer cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ask for such a document, because whether the goods are required to be examined or not is the prerogative of the customs officer and not all the consignments are subjected to examination. regards r.subramanya, advocate subramanya law company - Reply By raghunandhaanan r vi - The Reply = Dear Mr. Subramaniaji Thank you very much for your valuable inputs. - Reply By Rajagopalan Ranganathan - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Reply = Sir, At the back of ARE-1 Form there is Part B which is Certification by the Officer of Customs. If this certificate is completed and signed by the Customs Officer then this certificate will be suffice to take care of the query of your jurisdictional Central Excise Officer. The certificate states that Certified that the consignment was shipped under my supervision under Shippin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Bill No. _______ dated _______by S.S./Flight No. ______which left on the_______ day of________ (Month)__________(year). If the Customers Officer cetifies that the consignment was shipped under my supervision then it will include examination of the consignment by him. - Reply By raghunandhaanan r vi - The Reply = Dear Rajagopaln sir Noted.. Its clear my doubts. Thanks for your support. - C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms examination report for cancellation of b1 bond - Query Started By: - raghunandhaanan r vi Dated:- 11-5-2016 Central Excise - Got 8 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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