CUS CIR NO. 65/2003 DATE 28/07/2003
- Document type
- Circular
- Reference no.
- I
- Dated
Acceptance of self-declaration as to the non-availment of Cenvat facility for extending the duty drawback
Acceptance of self-declaration as to the non-availment of Cenvat facility for extending the duty drawback
2. It was decided that these manufacturer exporters and merchant exporters with a supporting manufacturer shall be required to give a self-declaration that such manufacturer-exporters or the supporting manufacturers are not registered with Central Excise and that they do not avail / have not availed Cenvat facility.
3. Representations have been received from the trade that these instructions may be made applicable to the past pending cases also. The issue has been examined. It has been decided that the same instructions may also be followed for the past cases and all pending cases may be disposed of accordingly.
4. However, in order to safeguard revenue and to rule out the possibility of any mis-declaration by the exporters, it is considered necessary that the declarations given by the exporters be selectively picked up and sent to the jurisdictional Central Excise field formations for random verification. Commissioner of Customs may kindly devise procedure for selection of such declarations and forwarding the same to the Central Excise field formations. Any instances of mis-declaration noticed pursuant to the Central Excise verification reports should be dealt with stringently and meted out exemplary punishment.
5. Suitable public notices for information of the Trade and standing orders for guidance of the staff may kindly be issued accordingly.
6. The receipt of this Circular may kindly be acknowledged.
Yours faithfully
Sd/-
(S.S. Renjhen)
Joint Secretary to the Government of India
Telefax No.23341079.
(Please refer CUS CIR NO. 96/2003 DATE 14/11/2003)