RULE 187. Sealing of goods and examination at place of despatch

(1) Where the exporter desires the sealing of goods intended for export at the place of despatch, he shall present the goods along with application prepared in the proper form in sixtuplicate duly signed by him for removal, to the proper officer for examination at least twenty-four hours before the intended removal or within such shorter period as the Commissioner of Central Excise may allow. The application in the proper form shall contain the amount of duty and value of goods in figures as well as in words.

(2) When the goods are presented before the proper officer under sub-rule (1), the proper officer, after verifying that the goods are identifiable with those cited in the application including the particulars of the duty paid or payable, shall seal each package in the manner and method as specified by the Commissioner of Central Excise and endorse each copy of the application in token of having such examination done.

(3) The proper officer shall return the original, duplicate and sixtuplicate copies to the exporter. The triplicate copy shall be sent by the proper officer to the Commissioner of Central Excise having jurisdiction over the factory or warehouse or as the case may be the Maritime [Commissioner of Central Excise either by post or by handing over to the exporter in a tamper-proof sealed cover. The proper officer shall send the quadruplicate copy to his Chief Accounts Officer and retain the quintuplicate for his record. The exporters shall use the sixtuplicate copy for the purposes of claiming drawback:

Provided 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 either by post or by handing over 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.

(4) In case of export by parcel post after the goods intended for export has been sealed, the exporter shall affix to the duplicate application sufficient postage stamps to cover postal charges and shall present the documents, together with the package or packages to which it refers to the postmaster at the office of booking.

(5) A separate application shall be submitted in respect of each consignment.