Circular No.ES/ 29 /2014-15 February 3, 2015
To: Members of the Council
Sub: Re-export of goods imported under bona fide mistake – Reg
Dear Member,
As you are aware, CBEC had issued Circular No. 100/2003-Cus., dated 28.11.2003 regarding permission for re-export of goods that are shipped different to instruction of the importer has to be granted by Commissioner of Customs.
CBEC has been informed that the present procedure is time consuming and causes avoidable hardship to importer/airlines/ console agents. This is especially happening at air cargo complexes because numerous requests in respect of wrong shipments are to be dealt with here on daily basis. Board has been requested for a simpler procedure.
With a view to expedite decision-making in respect of re-export of such goods, the Board has decided that the permission for re-export may be granted on merit by the officer concerned as per the adjudication powers as per Circular No.24/2011-Cus., dated 31.05.2011.
CBEC has now issued Circular No.04/2015 - Cus., dated January 20, 2015 requesting Chief Commissioners of Customs/ Customs and Central Excise to ensure that instructions are complied with scrupulously in their jurisdiction.
Members may take a note of the above.
Thanking you,
Yours faithfully,
V.ANIL KUMAR
EXECUTIVE DIRECTOR
