OFFICE OF THE COMMISSIONER OF CUSTOMS (NS- III)
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA
TAL-URAN, DIST-RAIGAD, MAHARASTHRA – 400 707
F. NO S/26-MISC- 2912/2015-16 GR.V DATED: 15.02.2016
STANDING ORDER NO.16/2016
Subject: Guidelines for officers working in the Export Assessment and Export Examination
Attention of all the officers working in Export Assessment and Export Examination are drawn to the provisions of the conditions laid down under Notification No. 158/95-Cus., dated 14.11.1995 and Notification No. 153/94-Cus., dated 13.07.1994 (Sr. No. 1).
2.Notification No. 158/95 exempts the goods of Indian origin falling under First Schedule to the Customs Tariff Act, 1975 when re-imported in to India from whole of the duty of customs leviable thereon and from the whole of additional duty of customs leviable thereon for the purpose as specified in Column (2) of the table thereto annexed when re-imported into India from the whole of the duty of customs leviable thereon, subject to the conditions laid down in the corresponding entry in column 3 of the said table.
3.Similarly, Notification No. 153/1994 (Sr. No. 1) dated 13.07.1994, exempts the goods of Foreign origin of the specified description given in column 2 of the table thereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 when imported into India from the whole of the duty of customs leviable thereon specified in the said Schedule and from the whole of the addition duty leviable thereon under section 3 of the said act, subject to conditions laid down in the corresponding entry in column (3) thereof.
4.One of the conditions as laid down in both the notification is that the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied as regards to the identity of the goods in addition to the time limit as specified in the said notification.
5.Instances have come to notice that there are cases of re-export goods where benefit of Exemption Notification No. 158/95-Cus., dated 14.11.1995 or Notification No. 153/94-Cus., dated 13.07.1994 or any other such notification has been availed, are facilitated under RMS and were not opened for examination.
5.In view of the above, all the officers working in Export Assessment and Examination are directed to ensure that re-export goods where notification benefit under Notification No. 158/95-Cus., dated 14.11.1995 or Notification No. 153/94-Cus., dated 13.07.1994 has been claimed, should be examined in detail under the supervision of the AC/DC, Export with regard to identity of the export goods with respect to the corresponding import documents.
6.Difficulties if any faced in implementation of above provisions may be brought in the notice of the undersigned or the respective commissioners. This issues with the concurrence of Principal Commissioner (NS-General & II) and Commissioner (NS-IV & V).
(D. K. SRINIVAS)
COMMISSIONER OF CUSTOMS (NS-III)
1.The Commissioner of Customs, Mumbai Zone-II.
2.All the Pr. Commissioner/Commissioner of Customs (NS-Gen., II, III, IV & V), JNCH.
3.All the Addl. /Jt. Commissioner of Customs, (NS-Gen., I, II, III, IV & V), JNCH.
4.Appg. Main (Import), NS-I, III & V, Appraising Main (Export), NS-II, IV & Gen.
5.DC (EDI) – For uploading on the website.