RULE 187A. Despatch of goods without examination

-Where the exporter desires examination of goods at the place of export, he shall send the original, duplicate and sixtuplicate copies of the application along with the goods at the place of export, and shall send the triplicate, quadruplicate and quintuplicate copies of the application to the proper officer within twenty-four hours of removal of the consignment. The proper officer shall after verifying the particulars of the duty paid or duty payable, send the triplicate copy of application to the Commissioner of Central Excise having jurisdiction over the factory of manufacture or warehouse or as the case may be Maritime Commissioner of Central Excise either by post or by handing over to the exporter in a tamper-proof sealed cover, quadruplicate copy to his Chief Accounts Officer and retain the quintuplicate copy for his records. The application shall contain the amount of duty and value of goods in figures as well as in words:

Provided that where goods are not exported directly from the factory of manufacture, the triplicate and quadruplicate copies shall be sent by the proper officer to the Superintendent having jurisdiction over the factory of manufacture, who shall after verification forward the triplicate copy to the Maritime Commissioner of Central Excise either by post or by handing ever to the exporter in a tamper-proof sealed cover or, as the case may be, to the Commissioner of Central Excise having jurisdiction over the factory and the quadruplicate copy to his Chief Accounts Officer.

Provided further that a manufacturer-exporter who paid duty exceeding rupees ten crores in cash or through account current in the preceding financial year or a manufacturer-exporter who had been accorded status of Super Star Trading House, Star Trading House, Trading House or Export House under the provisions of the Export and Import Policy, notified by the Central Government under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), containing the goods may seal the packages or containers himself at the place of despatch and remove them for export subject to the conditions that –

(i) an intimation to proper officer shall be given by the manufacturer exporter at least twenty-four hours before the intended removal or within such shorter period as the Commissioner of Central Excise having jurisdiction over the factory of manufacture of the goods may allow, and

(ii) the owner, the working partner, the Managing Director or the Company Secretary , of the manufacturing unit of the goods or a person duly authorised by the Board of Directors of such Company, as the case may be, shall certify on the application that the goods have been sealed in his presence.