144-95-cx

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Circular No. 144/55/95-CX

dated 24/8/95
F.No. 202/4/95-CX.6 Government of India, Ministry of Finance, Department of Revenue Central Board of Excise & Customs, New Delhi Subject:    Delegation of powers under various rules relating to Export Procedure.
        I am directed to invite your attention to the enclosed copy of Chart showing delegation of powers under various rules relating to New Export Procedure for information.
Sd/-

(Navneet Goel)

Under Secretary to the Govt. of India

Delegation of Powers under various Rules Relating to Export Procedure

New Rules Nature of power to be delegated Officer to whom proposed to be delegated Limitations

1. 2. 3. 4.

1.

Rule 12 introduced by Notification No. 40/94- CE(NT) dated 22.9.94
(i)

Satisfaction of Commissioner as to actual exportation of goods (proviso to sub-rule (i) of Rule 12 and sanction of rebate claim.)

Assistant Commissioner Central Excise (Refunds) and jurisdictional Assistant commissioner.

--

(ii)

Extension of time limit for export vide clause (iii) to proviso to Notification No. 41/94-CE (NT) dated 22.9.94.
(i) Superintendent, Central Excise
     (Refunds).

From 6 months to 1 Year.

(ii) Assistant Commissioner,
     Central Excise (Refunds). --

(iii) Jurisdictional Assistant
      Commissioner. --

(iii)

Satisfaction of the Commissioner as to the market value of goods vide clause (v) & cancellation of export documents vide clause (viii) of proviso to Notification No. 41/94-CE(NT) dated 22.9.94. Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner.

--

(iv)

Powers of commissioner with regard to the declaration filed by the party describing the finished goods [clause (i) of proviso to Notification No. 42/94-CE(NT)], Power to Commissioner for samples [clause (ii) and power to permit manufacturer to remove the material (clause iv)]. Jurisdictional Assistant Commissioner.

--

(v)

Satisfaction of the Commissioner reg. the amount of duty paid and date of payment and amount of rebate admissible vis-a-vis market value of goods [clause iv and v of Notfn. 43/94-CE(NT) dated 22.9.94]. Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner.

--

(vi)

Same as above vide clause (iv) and (viii) of Notfn. No. 44/94-CE (NT) dated 22.9.94.
Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner. --

(vii)

Satisfaction of the Commissioner as to whether goods are exported within the specified time limit vide clause (vi) of Notification No. 44/94- CE(NT) dated 22.9.94.
(i) Superintend ent (Refunds)
(ii) Assistant Commissioner
     (Refunds)
(iii) Jurisdictional Assistant commissioner. 6 months to 1 year.
More than 1 year.

(viii)

Satisfaction of the Commissioner as to the market value of goods vis-a-vis rebate claims under clause (v) of Notification No. 46/94-CE (NT) dated 22.9.94. Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner.
--

2.

Rule 13 introduced by Notification No. 40/94-CE(NT) dated 22.9.94

(i)

(ii)

Acceptance of individual bonds (B1) Security / Surety.
Acceptance of proof of export in respect of each bond.

(i)   Superintendent (Bonds) and
     Jurisdictional
(ii) Assistant Commissioner. (Bonds).
(iii) Jurisdictional Assistant Commissioner.

Upto
Rs. 25,000/-
Rs. 25,000/-

(iii)

Commissioner's Powers under Notfn. No. 47/ 94- CE(NT) dated 22.9.94 to permit manufacturers in bond, removal of materials etc. Jurisdictional Assistant Commissioner.
--

(iv)

Commissioner's power to relax time limit for exportation vide clause (iii) of Notification No. 48/94-CE (NT) dated 22.9.94.

(i) Superintend ent (Bonds)
(ii) Assistant Commissioner   (Bonds)
(iii) Jurisdictional Assistant commissioner.

6 months to 1 year.
More than 1 year --

Rule 13 introduced by Notification No. 40/94-CE (NT) dated 22.9.94 Execution of bond by the exporter vide clause (ii) of Notification No. 48/94-CE (NT) dated 22.9.94
Supdt. Jurisdictional Assistant Commissioner.
Assistant Commissioner (Bonds)
Individual security bond. ---

Para 2(v)

Satisfaction of Commissioner regarding export of goods vide condition (iv) of Notfn. No. 48/94-CE (NT) dated 22.9.94. Assistant Commissioner (Bond). Jurisdictional Assistant Commissioner -- --

Para 2(vi)

Execution of bond by the exporter vide clause (vi) of Notfn.No. 49/94-CE(NT) dated 22.9.94
Superintendent Jurisdictional Assistant Commissioner Assistant commissioner (Bonds). Individual Security bond. --

Para 2 (vi) Commissioner's powers under Notfn. No. 49/94-CE (NT) dated 22.9.94 except under clause (vi).
Jurisdictional Assistant Commissioner.
--

(vii)

Commissioner's powers to permit export without payment of duty from a warehouse of factory to Nepal or Bhutan, power to approve bond, power to discharge exporter of his liabilities under bond. Jurisdictional Assistant Commissioner.

--

3.

Rule 14.

Permission to enter into general bond and fulfillment of such conditions as may be required to demand a fresh bond or additional security. (i) Superintend ent (Bonds)

Upto
Rs. 25,000/-

(ii) Assistant Commissioner (Bond)
(iii) Jurisdictional Assistant Commissioner Exceeding
Rs.25, 000/- --

4.
Rule 14A.
(i)
Penal action for failure to produce proof.
(i) Superintend ent (Refunds)
Upto
Rs. 25,000/-

(ii) Assistant Commissioner (Refunds) Exceeding
Rs. 25.000/-

(iii)   Jurisdictional Assistant Commissioner ---

(ii)
Power to refuse permission to make further export. Deputy Commissioner/ Additional Commissioner. --

(iii)

Satisfaction of Commissioner regarding accountal of goods meant for export [Rule 14-A(c)]. (i) Assistant Commissioner (Refunds)
(ii) Jurisdictional Assistant Commissioner. --

5.

Rule 14B(1)

(i)

Overdrawal upto 50% of the Bond amount.

(i) Assistant Commissioner (Bonds.)
(ii) Jurisdictional Assistant commissioner. --

(ii)
Overdrawal upto 75% of the Bond amount.
Deputy Commissioner/ Additional Commissioner. --

6.
Rule 14B(2)
Power to refuse further export.
Deputy Commissioner./ Additional Commissioner. --

7.
Rule 187.
To prescribe shorter period for presentation of packages. Jurisdictional Superintendent.
---

8.

Rule 189.

Sanction of Rebate claim

(i) Assistant Commissioner (Refunds)
(ii) Jurisdictional Assistant Commissioner --

______________________________________________________________________________________________________________

New Rules	Nature of power to be delegated		Officer to whom proposed to be delegated	Limitations
1.	2.		3.	4.

1.	Rule 12 introduced by Notification No. 40/94- CE(NT) dated 22.9.94	(i)	Satisfaction of Commissioner as to actual exportation of goods (proviso to sub-rule (i) of Rule 12 and sanction of rebate claim.)	Assistant Commissioner Central Excise (Refunds) and jurisdictional Assistant commissioner.	--
		(ii)	Extension of time limit for export vide clause (iii) to proviso to Notification No. 41/94-CE (NT) dated 22.9.94.	(i) Superintendent, Central Excise (Refunds).	From 6 months to 1 Year.
				(ii) Assistant Commissioner, Central Excise (Refunds).	--
				(iii) Jurisdictional Assistant Commissioner.	--
		(iii)	Satisfaction of the Commissioner as to the market value of goods vide clause (v) & cancellation of export documents vide clause (viii) of proviso to Notification No. 41/94-CE(NT) dated 22.9.94.	Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner.	--
		(iv)	Powers of commissioner with regard to the declaration filed by the party describing the finished goods [clause (i) of proviso to Notification No. 42/94-CE(NT)], Power to Commissioner for samples [clause (ii) and power to permit manufacturer to remove the material (clause iv)].	Jurisdictional Assistant Commissioner.	--
		(v)	Satisfaction of the Commissioner reg. the amount of duty paid and date of payment and amount of rebate admissible vis-a-vis market value of goods [clause iv and v of Notfn. 43/94-CE(NT) dated 22.9.94].	Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner.	--
		(vi)	Same as above vide clause (iv) and (viii) of Notfn. No. 44/94-CE (NT) dated 22.9.94.	Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner.	--
		(vii)	Satisfaction of the Commissioner as to whether goods are exported within the specified time limit vide clause (vi) of Notification No. 44/94- CE(NT) dated 22.9.94.	(i) Superintend ent (Refunds) (ii) Assistant Commissioner (Refunds) (iii) Jurisdictional Assistant commissioner.	6 months to 1 year. More than 1 year.
		(viii)	Satisfaction of the Commissioner as to the market value of goods vis-a-vis rebate claims under clause (v) of Notification No. 46/94-CE (NT) dated 22.9.94.	Assistant Commissioner (Refunds) and Jurisdictional Assistant Commissioner.	--
2.	Rule 13 introduced by Notification No. 40/94-CE(NT) dated 22.9.94	(i) (ii)	Acceptance of individual bonds (B1) Security / Surety. Acceptance of proof of export in respect of each bond.	(i) Superintendent (Bonds) and Jurisdictional (ii) Assistant Commissioner. (Bonds). (iii) Jurisdictional Assistant Commissioner.	Upto Rs. 25,000/- Rs. 25,000/-
		(iii)	Commissioner's Powers under Notfn. No. 47/ 94- CE(NT) dated 22.9.94 to permit manufacturers in bond, removal of materials etc.	Jurisdictional Assistant Commissioner.	--
		(iv)	Commissioner's power to relax time limit for exportation vide clause (iii) of Notification No. 48/94-CE (NT) dated 22.9.94.	(i) Superintend ent (Bonds) (ii) Assistant Commissioner (Bonds) (iii) Jurisdictional Assistant commissioner.	6 months to 1 year. More than 1 year --
	Rule 13 introduced by Notification No. 40/94-CE (NT) dated 22.9.94		Execution of bond by the exporter vide clause (ii) of Notification No. 48/94-CE (NT) dated 22.9.94	Supdt. Jurisdictional Assistant Commissioner. Assistant Commissioner (Bonds)	Individual security bond. ---
	Para 2(v)		Satisfaction of Commissioner regarding export of goods vide condition (iv) of Notfn. No. 48/94-CE (NT) dated 22.9.94.	Assistant Commissioner (Bond). Jurisdictional Assistant Commissioner	-- --
	Para 2(vi)		Execution of bond by the exporter vide clause (vi) of Notfn.No. 49/94-CE(NT) dated 22.9.94	Superintendent Jurisdictional Assistant Commissioner Assistant commissioner (Bonds).	Individual Security bond. --
	Para 2 (vi)		Commissioner's powers under Notfn. No. 49/94-CE (NT) dated 22.9.94 except under clause (vi).	Jurisdictional Assistant Commissioner.	--
		(vii)	Commissioner's powers to permit export without payment of duty from a warehouse of factory to Nepal or Bhutan, power to approve bond, power to discharge exporter of his liabilities under bond.	Jurisdictional Assistant Commissioner.	--
3.	Rule 14.		Permission to enter into general bond and fulfillment of such conditions as may be required to demand a fresh bond or additional security.	(i) Superintend ent (Bonds)	Upto Rs. 25,000/-
				(ii) Assistant Commissioner (Bond) (iii) Jurisdictional Assistant Commissioner	Exceeding Rs.25, 000/- --
4.	Rule 14A.	(i)	Penal action for failure to produce proof.	(i) Superintend ent (Refunds)	Upto Rs. 25,000/-
				(ii) Assistant Commissioner (Refunds)	Exceeding Rs. 25.000/-
				(iii) Jurisdictional Assistant Commissioner	---
		(ii)	Power to refuse permission to make further export.	Deputy Commissioner/ Additional Commissioner.	--
		(iii)	Satisfaction of Commissioner regarding accountal of goods meant for export [Rule 14-A(c)].	(i) Assistant Commissioner (Refunds) (ii) Jurisdictional Assistant Commissioner.	--
5.	Rule 14B(1)	(i)	Overdrawal upto 50% of the Bond amount.	(i) Assistant Commissioner (Bonds.) (ii) Jurisdictional Assistant commissioner.	--
		(ii)	Overdrawal upto 75% of the Bond amount.	Deputy Commissioner/ Additional Commissioner.	--
6.	Rule 14B(2)		Power to refuse further export.	Deputy Commissioner./ Additional Commissioner.	--
7.	Rule 187.		To prescribe shorter period for presentation of packages.	Jurisdictional Superintendent.	---
8.	Rule 189.		Sanction of Rebate claim	(i) Assistant Commissioner (Refunds) (ii) Jurisdictional Assistant Commissioner	--