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I am directed to say that in the course of his recent visits to some of
the Customs Houses Member (EP & Cus) had noticed Telegraphic Release
Advance (TRAs) are being issued by the Licencing Section of the Customs
Houses, without any reference to Appraising Group-7/DEEC Cell which handles
all matters relating to imports and exports under the Duty Exemption Scheme.
Such a practice, it was observed, had resulted in issue of TRAs at minor
ports/ ICDs in contravention of Board's instructions. With a view to ensure
for implementation of the Duty Exemption Scheme on an all India basis,
it is necessary to direct that this practice should be immediately stopped
because such situations has affected the Customs House later on to log
the DEEC Book keeping in account the various provisions of the various
exemption notifications issued under the DEEC Scheme.
2. In this
connection your attention is also invited to Ministry's Circular No. 14/94
dt. 1.6.94(F.No. 605/139/92-DBK) under which detailed instructions were
issued relating to issue of TRAs under the DEEC Scheme. The said instructions
envisage that the licence under DEEC Book would be debited by the Customs
authorities at the port of registration. The Port of clearance would only
be debiting the TRAs received by them after satisfying regarding the admissibility
of import goods for duty concession and clearing the import goods and report
the particulars of clearance to the port of registration of the licence.
It is therefore necessary that in all cases under the Duty Exemption
Scheme, TRAs are issued only by
Group-7/DEEC itself after
debit entries have been made in the DEEC Book after due satisfaction that
the goods sought to be cleared duty free are eligible for exemption in
terms of the advance licence/ DEEC Book and the conditions of the exemption
notifications.
3. You are according requested to make immediate arrangements to follow the above procedure if need be by suitable redeployment of the staff presently working under Licencing Section to the DEEC Section and send a detailed report on the action taken, before 28.2.95. Suitable S.O. / D.O./ PN may be issued.