Circular No.32/1997-Cus.date 01/9/97

It has been brought to the notice of the Board that there are considerable delays on account of multiple controls of the units in Export Promotion Zones. It has already been clarified by the Board earlier that the relevant Customs notification authorises the Assistant Commissioner of Customs posted in the Zone to discharge all day to day functions including allowing re-export, allowing temporary clearance outside the zone for repairs, processing etc., allowing transfer of goods from one unit to another unit in the zone or in any other zone or to a 100% Export Oriented Unit for manufacture of goods and export from that unit. The Assistant Commissioner of Customs, posted in the zone is on deputation to the zone and should work under the overall supervision of the Development Commissioner. It should not be necessary for him to refer any routine matters to the Commissioner of Customs or the Deputy Commissioner of Customs and he must function under the overall guidance of the Development Commissioner. Please ensure that these instructions are strictly complied with.

2. It has been decided by the Board that the Commissioner of Customs would exercise powers in respect of units in the Export Processing Zones in the following areas-

(i) Adjudication of Customs and Central Excise cases which are beyond the competence of Assistant Commissioner of Customs posted in the zone. The Additional/Deputy Commissioner of Customs would exercise powers in this respect within his competence.

(ii) Any action relating to search, seizure and arrest of persons who are found removing exempted goods clandestinely outside the zone.

(iii) Prescribing procedures for any new facility which has been extended to the units in the zone. Once the procedure is prescribed by the Commissioner of Customs, its implementation and day to day operation should be left to the Assistant Commissioner of Customs posted in the Zone.

3. Please ensure that the exercise of powers and requirement of referring the cases to the Commissioner of Customs or Additional/Deputy Commissioner of Customs, is strictly restricted to the aforesaid categories and there should be no occasion for any unit operating in the zone to approach the Custom authorities other than the Assistant Commissioner of Customs posted in the zone in respect of other matters.

4. These instructions are issued in supercession of any other earlier contrary instructions and should be strictly compiled with.

Sd/-
(S.C. Choudhury)
Director (Customs)
F. No. 305/149/97-FTT

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