Standing Order No. 02/2015, dated January 15, 2015 has been introduced which provides procedure to verify whether an assessee has availed cenvat credit under Cenvat Credit Rules, 2004 or facilities of Notification No. 21/2004-Central Excise (N.T) dated 06.09.2004 (rebate claim of duty paid on materials used in the manufacture or processing of finished export goods under Rule 18 of Central Excise Rules, 2002) or Notification No. 43/2001-Central Excise (N.T) dated 26.06.2001(removal of input material without payment of duty from factory of the producer or manufacturer or the warehouse or any other premises for use in the manufacture or processing of finished export goods issued under Rule 19 of Central Excise Rules, 2002 ) during online processing of drawback claims.
In order to facilitate trade and faster processing of drawback claims, the dock officers are directed that wherever ARE-1/ARE-2 is mentioned in the shipping bills, the fact of availment or non-availment of the above said facilities must be mentioned compulsorily in the inspection/examination reports/comments in shipping bills.
Further, if the FOB value declared in shipping bills is found to be more than 150% of the value declared in ARE-1, the matter should be brought to the notice of the Deputy/Assistant Commissioner of Customs in charge of CFS (Custom Freight Station) from where the goods are exported for further verification in this regard.
Moreover, in case of project exports wherever the FOB value is found to be more than 150% of ARE-1 value, value declared in the ARE-1 must be mentioned in the inspection/examination reports/comments in shipping bills.
Henceforth, the above procedures are required to be followed only when ARE-1/ARE-2 is declared in the shipping bill. If ARE-1/ARE-2 is not declared in the shipping bill, the officers shall not make any endorsement of shipment on such ARE-1/ARE-2 produced subsequently, unless due procedures for amendment of such shipping bill has been followed.
The above procedures are also applicable in case of export goods under Risk Management System (RMS) facilitated shipping bills and the shipping bills for factory stuffed goods sealed in containers.
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