Circular No. 72/2003-Cus.
11th  August, 2003

(Amendment to Circular No.68/2000-Cus. dated 18.8.2000)

Government of India
Ministry of Finance
Department of Revenue

Sub : Facility for permitting imports under DEPB Scheme at Customs bonded warehouses through TRA procedure – regarding.

Kind attention is invited to DOR Circular No.68/2000-Cus. dated 18.8.2000 in terms of which the facility for permitting imports under DEPB Scheme through TRA procedure was extended with certain conditions in respect of customs bonded warehouses.  However, in terms of Para 3 of the said Circular such clearances from Customs bonded warehouses were only permitted when the port of registration of the DEPB scrip, the port of clearance (for which TRA was issued) and customs bonded warehouse fell within the jurisdiction of the same Commissioner of Customs.

2. Trade has represented that with the re-allocation of customs/central excise work, after creation of smaller commissionerates, many of the customs bonded warehouses fall within the jurisdiction of Commissioner of Central Excise and in such cases the officers of central excise commissionerates also perform the work of customs officers for the purpose of allowing clearance of goods from customs bonded warehouse.

3. The issue has been examined in Board and in partial modification of DOR Circular No.68/2000-Cus. it is clarified  that clearance of goods from bonded warehouses shall also be allowed under DEPB Scheme where the bonded warehouse falls under the jurisdiction of central excise commissionerate.  In such cases the custom house at the port of registration of the DEPB scrip shall issue TRA as usual to the jurisdictional central excise commissionerate where the bonded warehouse is located.  For the purpose of permitting clearance of goods from such bonded warehouses against TRA under DEPB Scheme, the jurisdictional central excise officers shall function as customs officers.   It shall be the responsibility of the Customs/Central Excise Officer in-charge of the Customs Bonded Warehouse to decide about importability of goods being cleared against TRA in terms of Customs Act & other Acts & Rules, etc. as usual.  Further, after completion of clearance of goods from Customs Bonded Warehouse against TRA under DEPB Scheme, details of clearances shall be conveyed to the concerned Custom House (which has issued the TRA) to enable them to monitor utilization of the TRA/DEPB License.

4. Suitable Standing Order and Public Notice for the guidance of staff and trade may kindly be issued.

5. Receipt of the Circular may kindly be acknowledged.

R.K. Talajia
Officer on Special Duty (DBK)

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Category : Custom Duty (6582)
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