Subject : Advance Licences – Import / Exports through ‘specified’ ports read with para 122 of the Handbook of Procedure, Volume I – Issue of Telegraphic Release Advice and clearance of goods deposited in warehouses – RegardingOnline GST Certification Course by TaxGuru & MSME- Click here to Join
Attention is invited to Monastery’s Circular No. 14/94 dated 1st June, 1994 (F.No. 605/139/92-DBK) whereby procedure for clearance of goods against have been received from some of the Inland Bonded Warehouse was notified. References allowing such clearance for want of experienced staff to handle DEEC work at the station where the goods are warehoused.
2. The Matter has been re-examined. The instructions issued earlier clearly specified that Telegraphic Release Advance (TRA) shall be issued by the port of registration of the licence, only with the concurrence of the Commissioner of Customs in whose jurisdiction warehouse is situated except where such warehousing station is itself a port specified in the notification. Normally there should not by any difficulty in allowing clearance of goods from the warehouse against ex-bond Bill of Entry on the basis of T.R.A. However where experienced staff is not available, the Commissioner having jurisdiction over the warehousing station may while giving his concurrence either generally or in a particular case for issue of T.R.A., request the port of registration of Advance Licence to specify all aspects to be checked with reference to the Advance Licence in question before permitting clearance of goods from the warehouse. In such cases, the T.R.A. should explicitly specify the details to be checked by the staff at the warehousing station including necessity for drawl of sample for testing or comparison etc., if necessary.