It has been brought to the notice of the Board that there are inordinate delays in acceptance of proof of export where goods are exported through an Inland Container Depot/ Customs Freight Stations (ICDs/ CFSs) because of delayed receipt/ non-receipt of the Transference Copies from the Customs formations at the port of exit. This causes delay in getting rebate claims or in fulfilment of conditions of bonds executed for exports without payment of duty. In many cases, rebate claims are rejected or the demands are raised for non-submission of proof of exports within the stipulated period of six months from the date of export.

2.    It has been decided by the Board that for exports through ICDs/ CFSs, a revised procedure should be followed in respect of the acceptance of proof of exports which is as follows:-

2.1    The Appraiser/ Superintendent (Shed) will give a certificate in Part-B of the Original, Duplicate and Sixtuplicate copies of AR-4/ AR-5 simultaneously when he gives the Let Export Order on the Shipping Bills in terms of Section 51 of the Customs Act, 1962. This certificate shall be in the following from in lieu of the format given in Part-B of the AR-4/ AR-5:-

Certified that the consignment was stuffed in Container No(s) _____________________ under Shipping Bill No. _________________ dated ______________ for which the Let Export Order was given on ______________ the day of _________________ .

2.2    Under the present procedure the Transference Copies of the Shipping Bill (TR-I & TR-II) move along with the goods from ICD? CES to the port of shipment and are endorsed with the details of Mate Receipt No. name of the issuing person, details of the cases/ cartons/ packages/ containers, name of the ship, sate of sailing and the port of sailing -by the officer of Customs (Preventive Officer) who supervises the shipment. One copy of TR is received back in ICD/ CFS on the basis of which the officers of Customs at ICD/ CFS complete the Part-B of AR-4 AR-4/AR-5. This TR copy in required at ICDs/ CFSs for logging the DEEC Book, in the cases where the exports are effected under the Duty Exemption Scheme.

2.3    Where the TR copy is not received from the Port of Shipment within 30 days of the Let Export Order, the exporter may present the relevant Mates Receipt issued by the shipping line at the time of loading of container (s) on board the ships and Bill of Lading, to the Jurisdictional Assistant Commissioner of Central Excise or the Maritime Commissioner, as the case may be. These should be accepted for the purpose of verifying the shipment of the goods at the Gateway port. After verification, that goods have actually been exported, the rebate claims should be sanctioned or the bond should be discharged, as the case may be.

2.3.1    A post facto verification shall be done by the Central Excise Divisions. The file for acceptance of proof of export shall be closed, once TR copy is received from ICD/CFS within 120 days of the LET Export Order containing details of actual export. In case TR copy is not received within 120 days, the exporter may submit the Bank Realisation Certificate of export receipts in Original along with certified copy of this certificate. The Original will be returned to exporter after verification, and the certified copy will be retained in the Central Excise Division. If found in order, file regarding acceptance of proof of export will be closed.

2.3.2    If  TR copy or Bank Realisation Certificate is not received within 160 days of the date of sanction of rebate, action for recovery of rebate shall be initiated well within the limitation period.

2.3.3    In case TR copy or Bank Realisation Certificate is not received within 180 days of clearance for exports, where exports are effected under bond, action for recovery should be taken in terms of Rule 14A of the Central Excise Rules, 1944.

2.3.4    In the interest of export promotion, it is imperative that full advantage of modern means of communication, which are not only speedy but also economical is taken by the offices of Customs (Docks) and the Central Excise Divisions. They are already computerised upto Range level. Verification on E-mail with the help ot TR copy retained at the Gateway Port should be encouraged. The hard copies (printouts) can be retained for official records.

2.3.5    For proper monitoring of the cases, a register should be maintained in the Central Excise Division in the format given in Annexure I.

2.4    Other procedures contained in Board's Circular No. 81/81/94-CX dated 25.11.94, No. 87/87/94-CX dated 26.12.94 and No. 129/40/95-CX dated 29.5.95 will remain the same.

Note :    Allot first few pages for Index : make index for every range-enter exporters name alphabetically as far as possible).