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Post Import Compliance under EPCG scheme reg.

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..... ed instructions and circulars and in partial modification of Facility Notice No. 79/2009, the following procedure is hence forth prescribed to be followed in respect of post imports compliance under EPCG scheme. 1.2 For the past cases i.e. prior to issuance of the said Boards Circular dated 16th March, 2010, where the exporter had not come forward for verification after the 1st Block and has submitted the final EODC, the EODCs/Scrips issued by the DGFT shall normally be accepted. In such cases, Bond/BG shall be cancelled on the basis of EODC, original license and duty debit sheet and no further verification shall be carried out. 1.2.1 However, in cases where the Regional Licensing Authority has endorsed on the EODC that the customs sh .....

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..... 1.3 In all other cases i.e. where export obligation period is still continuing, the procedure as stipulated in Boards Circular No. 05/2010-Customs, dated 16.03.2010 shall be implemented rigorously. 1.3.1 The imported capital goods are to be installed in the importers factory or premises. The importer shall produce an Installation Certificate within six months from the date of completion of imports or within such extended period as the Assistant/Deputy Commissioner of Customs may allow. The Installation Certificate should be issued by the jurisdictional Assistant/Deputy Commissioner of Central Excise and should confirm installation and use of capital goods in the importers factory or premises. If the importer is not registered with cent .....

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..... ngs would be initiated for recovery of customs duty, as applicable to the imports but for the concession under EPCG scheme. 1.3.5 After completion of Export Obligation, the importer needs to submit only EODC, original license and duty debit sheet. The Monitoring Cell shall not ask for any other documents in normal course and the Bond/BG shall be cancelled on the basis of EODC, original license and duty debit sheet. Details of Shipping Bills and BRC etc. shall not be insisted upon. However, Department would retain the right to carry out a complete verification wherever there is a specific intelligence available suggesting mis-use. 1.3.6 After receiving the EODC, original license and duty debit sheet, Monitoring Cell shall cancel the Bo .....

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