Subject: Pass Book Scheme introduced vied para 54 of the EXIM Policy with effect from 1.4.95 -Examination of goods – regarding –Online GST Certification Course by TaxGuru & MSME- Click here to Join
Attentions is invited to Ministry’s Circular No. 17/96-Customs dated 15th March, 1996 on the above subject.
2. Representations have been received pointing out difficulties in production of Shipping Bill before the Central Excise authorities for recording of examination report as provided in the said circular. The matter has therefore been re-examined and it has been decided that Central Excise authorities need not record the Examination report on the Shipping Bills. The goods can be examined by the Central Excise authorities in the normal course with reference to Annexure- ‘A’ required to be produced and examination report recorded on the Invoice/ AR 4 as is being done in case of exports against Advance Licences under Duty Exemption Scheme. The examination report alongwith AR 4 and Annexure ‘A’ duly certified by the Central Excise authority can thereafter be presented by the exporter while filing Shipping Bill in the Customs House.
2. The aforesaid change may be brought to the notice of the staff and the exporters.