Circular No. 12/95-Cus.
dated 20/2/95
F.No. 605/14/95-DBK
Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject :         DEEC Scheme – Issue of Telegraphic Release Advises – Instruction regarding-

        I am directed to say that in the course of his recent visits to some of the Customs Houses Member (EP & Cus) had noticed Telegraphic Release Advance (TRAs) are being issued by the Licencing Section of the Customs Houses, without any reference to Appraising Group-7/DEEC Cell which handles all matters relating to imports and exports under the Duty Exemption Scheme. Such a practice, it was observed, had resulted in issue of TRAs at minor ports/ ICDs in contravention of Board’s instructions. With a view to ensure for implementation of the Duty Exemption Scheme on an all India basis, it is necessary to direct that this practice should be immediately stopped because such situations has affected the Customs House later on to log the DEEC Book keeping in account the various provisions of the various exemption notifications issued under the DEEC Scheme.

2.    In this connection your attention is also invited to Ministry’s Circular No. 14/94 dt. 1.6.94(F.No. 605/139/92-DBK) under which detailed instructions were issued relating to issue of TRAs under the DEEC Scheme. The said instructions envisage that the licence under DEEC Book would be debited by the Customs authorities at the port of registration. The Port of clearance would only be debiting the TRAs received by them after satisfying regarding the admissibility of import goods for duty concession and clearing the import goods and report the particulars of clearance to the port of registration of the licence. It is therefore  necessary that in all cases under the Duty Exemption Scheme, TRAs are issued only by
Group-7/DEEC itself after debit entries have been made in the DEEC Book after due satisfaction that the goods sought to be cleared duty free are eligible for exemption in terms of the advance licence/ DEEC Book and the conditions of the exemption notifications.

3.    You are according requested to make immediate arrangements to follow the above procedure if need be by suitable redeployment of the staff presently working under Licencing Section to the DEEC Section and send a detailed report on the action taken, before 28.2.95. Suitable S.O. / D.O./ PN may be issued.

(Sunil Kumar)
Director (Drawback)

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