CIRCULAR NO. 68/2000
F.NO.605/114/97-DBK(Pt.)
Government of India
Ministry of Finance
Department of Revenue
New Delhi, the 18th August, 2000
Sub: Facility for permitting imports under DEPB Scheme at customs bonded warehouses through TRA procedure – regarding.
This circular supercedes Board”s Circular No. 16/99-Cus. dated 7.4.99 and 70/99-Cus dated 6.10.99.
2. The Circulars mentioned in the preceding paragraph were issued in regard to clearance of goods stored in a custom bonded warehouse by adjusting custom”s duty in a DEPB scrip. Representations have been received for further extention of the said facility in view of extension of the said facility in view of extension of DEPB Scheme to customs stations notified under DEPB scheme vide Circular No. 85/99-Cus. dated 23.12.99.
3. The issue has been examined in the Board. It has been decided that, clearances from those custom bonded warehouses may be permitted by debiting DEPB scrips, which fall within the jurisdiction of a Commissioner of Customs, who also has jurisdiction over any one or more of the customs stations where TRA facility under DEPB scheme is admissible.The DEPB script used for debit may be registered at a Customs station under the Jurisdiction of the same Commissioner who has jurisdiction over the warehouse, or at another customs station from where a TRA may be issued.
4. The aforesaid facility will be operated by issue of Telegraphic Release Advice (TRA) from the port of registration of the DEPB scrip to the Commissioner having jurisdiction over the warehouse from which the goods are proposed to be cleared, indicating the details of descriptions, value and quantity of the goods, DEPB S.No., Date of issue and extent of duty entitlement in the DEPB book/scrip aginst which duty debit is sought. The TRA should also specify the details to be checked by the customs staff at the warehousing station including necessity for drawl of samples for testing/comparision etc., if any. Jurisdictional Commissioner receiving TRA will send details of imports to the customs station issuing the TRA who will maintain these details in the relevant register.
(SANDEEP AHUJA)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA.
