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........