Customs
CIRCULAR No.77/2001-Cus. Dated
Market verification of Ready –
made Garments for duty drawback disbursement – regarding.
A number of representations been received from the Trade
that the field formations are resorting to routine market verification in
respect of garments on the premise that the same are over-valued. This causes
harassment and avoidable delay in exports.
2. The issue has been examined in the Board. It is clarified
that there are separate drawback entries with drawback rates and caps for
different categories of garments in the Drawback Table. These caps by and large
are sufficient to take care of any attempts by the exporters to over value the
exports. The field formations should not resort to any indiscriminate and
routine market verification of garment exports. Market verification should be
undertaken only in very suspect cases and especially
where there is blatant export of
sub-standard goods. Market verification can also be initiated in select cases
in respect of consignments entered for export to sensitive destinations.
3. This should be ensured that the market verifications are
expeditiously concluded and the drawback claims are settled at the earliest and
at the most within three months from the date of the entry of the goods for
export.
4. This may be brought to the notice of the staff concerned and trade through issuance of suitable standing order and public notice. Also kindly acknowledge the receipt of this Circular.