Circular No. 53/95
dated 29/5/95
F.No. 605/41/95-DBK
Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject : Clearance of duty-free materials under DEEC Scheme from Ports other than the specified Ports.

        Please refer the Ministry’s Circular No. 3/93 dated 18th Fed. 1993 (F.No. 605/139/92-DBK) on the above subject.

2.  Ministry has received a number of representations form Cement Companies importing cola and other bulk commodities under the DEEC Scheme at Ports other than those specified in the Customs Exemption Notifications Nos. 203/92, 204/92, 79/95 and 80/95 issued under the Duty Exemption Scheme. After carefully considering the representations and the difficulties of the Companies whose Plants are located in the proximity of certain Ports, and are at considerable distance from the specified Ports, it has been decided that where the item of import and export is a bulk or of such nature or  description that it may be capable of easy identification and they are not of a sensitive nature, and do not pose any difficulty in assessment, there should be no objection in allowing the imports and exports by the Collectors from the Ports other than the specified ones. Such relaxation may be permitted for each Advance Licence/ DEEC so that individual Imports /Exports need not be referred to the Collectoate Headquarters. However it should be ensured that Assistant Collector of Customs in charge of the said Ports are made responsible for the administration of the scheme through officers not below the rank of Superintendent of Customs & Central Excise in charge of such Ports/ Land Customs Stations. In sum, this facility would not be available where a Custom Port/ station is manned by Inspectors.

(Sunil Kumar)
Director (Drawback)

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