MANU/CUCR/0016/2017

Ministry : Ministry of Finance

Department/Board : CBEC Customs

Circular No. : 16/2017-Customs

Date : 02.05.2017

Notification/ Circulars Referred : Circular No. 5/2010-Cus dated 16.03.2010 MANU/CUST/0057/2010;Circular No. 162/73/95-CX dated 14.12.1995 MANU/EXCR/0064/1995;Instruction F. No. 609/119/2010-DBK dated 18.1.2011 MANU/CUST/0012/2011

Citing Reference:
Circular No. 5/2010-Cus dated 16.03.2010 MANU/CUST/0057/2010  Referred

Circular No. 162/73/95-CX dated 14.12.1995 MANU/EXCR/0064/1995  Referred

Instruction F. No. 609/119/2010-DBK dated 18.1.2011 MANU/CUST/0012/2011  Referred

To

Principal Chief Commissioners/ Principal Directors
General Chief Commissioners / Directors General
Principal Commissioners& Commissioners all under CBEC

Madam/Sir,

Monitoring of export obligation fulfillment under EPCG and Advance Authorization Schemes reg.

I am directed to invite your attention to para 2(d) of Circular No. 5/2010-Cus dated 16.03.2010 directing initiation of action to safeguard revenue in case of non-submission of Export Obligation Discharge Certificate within the time period stipulated in the relevant Customs notifications. These directions have been reiterated in para 7 (iii) of Instruction dated 18th January, 2011.

2. Some field formations have expressed difficulty in implementing these instructions stating that when a notice issued (as per time lines prescribed in Customs notifications) to exporter for enforcement of Bond/BG is taken up for decision, the exporters plead that they have submitted documents to DGFT for issuance of EODC and that adjudication process of their SCN may be kept in abeyance till the time EODC is issued to them by DGFT. However, the proceedings cannot be kept pending in Call Book as they do not fulfill criteria prescribed in Circular No. 162/73/95-CX dated 14.12.1995. This leads to confirmation of demand and further litigation. This is avoidable if the time period prescribed in Customs notifications is aligned with time period f........