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Customs Circular No.75/2002 dated 12.11.2002
Implementation of the Circulars and instructions issued by the Central Board of  Excise & Customs-regarding.

Central Board of Excise & Customs, Department of Revenue, has the overall administrative control over the  Customs & Central Excise field formations  spread  all over India.  However, being  a part of  the  Central Government, Ministry of  Finance,  it also frames  various rules and  regulations  under the  Customs  Act.  The  field formations, on the other hand,  implement  the  policies, rules and   regulations  framed  by the  Central Board of  Excise & Customs.
 
2.       Exports are the cornerstone of the Indian Economy in the existing era of  globalisation. Hence Government has been consistently endeavouring trade facilitation for promoting the trade in general and exports in particular. Accordingly through constant interaction with the trade, other export promoting organisations as well as Administrative Ministries, procedures are being devised to make the exports hassle free. As and when required, clarificatory Circulars and instructions are issued for the benefit of the field formations to remove confusion and doubts.
 
3.       It has, however, been observed that on occasions, the field officers have not been following the instructions issued by the Board and have also devised their own interpretation to a particular policy provisions and clarifications. This is highly irregular and is to the detriment of the legitimate trade. In fact, in a recent instance, Chairman (CBEC) has commented,
 
“ Our field Officers have given go-by to even elementary common sense.” 
 
It is on the other hand expected that the circulars/instructions issued by the Board should be studied thoroughly and thereafter, clear-cut Public Notices/standing Orders be issued. Further, the situation in the field be regularly and closely monitored by the Administrative Heads to obviate any harassment to the trade. The field officers should be given categorical message that in cases of doubts papers be expeditiously put up to the higher authorities for orders. Any lapses in this regard be viewed seriously.
 
 9.      Suitable standing  orders for  guidance of  the  staff may kindly be issued accordingly.  
 
10.        The  receipt of  this  Circular may kindly be acknowledged.  

Yours  faithfully,
(S.S. Renjhen) 
Joint Secretary to the  Government of  India

F.No.609/37/1999-DBK
Government of India, Ministry of Finance, Department of Revenue