Circular No. 144/55/95-CX dated 24/8/95
Subject: Delegation of powers under various rules relating to Export procedure.
I am directed to invite your attention to the enclosed copy of Chart showing delegation of powers under various rules relating to New Export Procedure for information.
Sd/-
(Navneet Goel)
Under Secretary to the Govt. of India
F.No. 202/4/95-CX.6
Delegation of Powers under various Rules relating to Export Procedure
New Nature of power to be delegated Officer to Limitation
Rules whom proposed
to be delegated
(1) (2) (3) (4)
1. Rule 12 intro- (i) Satisfaction Assistant Commis-
duced by Notif- of Commissioner sioner Central Ex-
ication No.40/94 as to actual cise (Refunds) and
CE(NT)date exportation of jurisdictional As-
22.9.94. goods (proviso sistant Commissio-
to sub-rule (i) er.
of Rule 12 and
sanction of
rebat claim.)
(ii) Extension of (i) Superintendent From 6 months
time limit for Central Excise to 1 year.
expot vide clause (Refunds).
(iii) to proviso (ii)Assistant More than 1
to Notification Commissioner, year.
No. 41/94-CE(NT) Central excise
dated 22.9.94. (Refunds).
(iii)Jurisdictional
Assistant
Commissioner.
(iii)Satisfication Assistant Commiss-
of the Commiss- iner (Refunds) and
ioner as to the Jurisdicition Assi-
market value of stant Commossioner.
goodss vide
clause (v) &
cancellation of
export documents
vide vlause (vii)
of proviso to
Notification No.
41/94-CE(NT)
dated 22.9.94.
(iv) Powers of Commis- Jurisdicitional
sioner with regard Assistant
to the party descr- Commissioner.
ibing the finished
goods [clause (i)
of proviso to Notif-
ication No. 42/94-CE
(NT)], Power to
Commissioner for
samples [clause
(ii) and power to
permit manufacture
to remove the
material (clause
iv)].
(v) Satisfaction of Assistant
the Commissioner reg. Commissioner
the duty paid and (Refunds) and
date of payment and Jurisdiction
amount of rebate Assistant
admissable vis-a-vis Commissioner.
market value of
goods [clause iv &
v of Notfn. No.43/
94-CE(NT)dated 22.9.
94].
(vi) Same as above Assistant
videclause (iv) & Commissioner
(viii)of Notfn. No. (Refunds) &
44/94-CE(NT) dated Jurisdictional
22.9.94. Assistant Commis-
sioner.
(vii) Satisfaction of (i) Superintend 6 months to
the Commissioner as to (Refunds) 1 year.
whether goods are (ii)Assistant month than
specified time limit (Refunds) exported within
vide clause (vi) of (iii)Jurisdictional the Commossioner
Notification No. Assistant 1 year.
44/94-CE(NT) dated Commissioner.
22.9.94.
(viii) Satisfaction Assistant
of the Commissioner Commossioner
as to the market (Refunds) and
value of goods Jurisdictional
vis-a-vis rebate Assistant Commi-
claim under clause (v) ssioner.
of Notification No.
46/94-CE(NT) dated
22.9.94.
2. Rule 13 int- (i)Acceptance of Superintendent
roduced by individual bonds (Boards) and
Notification (B1) Security Jurisdictional
No. 40/94-CE / Surety. Assistant Commi-
(NT) dated ssioner.
22.9.94.
(ii)Acceptance of (i) Supperintedent Upto
proof of export (Bonds) Rs.25.000/-
in respect of (ii)Assistant Rs.25.000/-
each bond. Commissioner
(Bonds)
(iii)Jurisdictional
Assistant Com-
missioner.
(iii)Commissioner"s Jurisdictional -
powers under Notfn, Assistant Com-
No. 47/97-CE(NT) missioner.
dated 29.9.94 to
permit manufactures
in bond, removal of
materials etc.
(iv) Commissioner"s (i) Superintend 6 month to
powers to relax time ent (Bonds) 1 year.
limit for exportation (ii) Assistant More than
vide vlause (iii) of Commissioner 1 year.
Notification No. (Bonds)
48/94- CE(NT) dated (iii)Jurisdictional -
22.9.94. Assistant
Commissioner.
Rule 13 intr- Execution of bond Supdt. Individual
oduced by by the exporter vide Jurisdictional security
Notification clause (ii)Notifica- Assistant bond.
No. 40/94-CE tion No.48/94-CE (NT) Commissioner
(NT) dated dated 22.9.94 Assistant -
22.9.94 Commissioner
(Bonds)
Para 2(v) Satisfaction of Assistant Com- -
Commissioer regarding missioner (Bond).
export of goods vide Jurisdictional As- -
condition (iv) of sistant Commissio-
Notfn. No. 48/94-CE ner
(NT) dated 22.9.94.
Para 2(vi) Execution of bond Supdt. Individual exporter vide clause (vi) Jurisdictional security
by the of Notfn. No. Assistant bond
49/94-CE(NT) dated Commissioner -
22.9.94. Assistant Commi- ssioner (Bonds)
Para 2(v) Commissioner"s power Jurisdictional -
under Notfn. No.49/94- Assistant
CE(NT) dated 22.9.94 Commissioner
except under clause
(vi).
(vi) Commissioner"s Jurisdictional -
power to permit export Assistant
without payment of Commissioner
duty from a warehouse
of factory to Nepal
or Bhutan, power to
approve bond, power
discharge exporter
of his liabilities
under bond.
3. Rule 14. Permission to enter (i) Superintend Upto
into general bond & (Bonds) Rs.25.000/-
fulfilment of such (ii)Assistant exceeding
conditions as may be Commissioner Rs.25.000/-
required to demand a (Bond)
fresh bond or (iii)Jurisdictional -
additional security. Assistant
Commissioner.
4. Rule 14A. (i) Penal action for (i) Superintedent Upto
failure to produce (Refunds) Rs.25.000/-
proof.
(ii) Assistant Exceeding
Commissioner Rs.25.000/-
(iii)Jurisdictional -
Assistant
Commissioner.
(ii)Power to refuse Deputy -
permission to make Commissioner/
further export. Additional
Commissioner.
(iii) Satisfaction of (i) Assistant -
Commissioner regar- Commissioner
ding accountal of (Refunds)
goods meant for (ii)Jurisdictional -
export [Rule 14-A(c)]. Assistant
Commissioner.
5. Rule 14B(1) (i) Overdrawal upto (i) Assistant -
50% of the Bond amount Commissioner
(Bonds.)
(ii) Jurisdictional -
Assistant
Commissioner
(ii)Overdrawal upto Deputy Commissioner -
75% of the Bond amount. Additional Commissi-
oner.
6. Rule 14B(2) Power to refuse further Deputy Commissioner -
export. Additional Commissi-
oner.
7. Rule 187. To perscribe shorter Jurisdictional -
period for persentation Superintendent.
packages.
8. Rule 189. Sanction Rebate claim. (i) Assistant -
Commissioner
(Refunds)
(ii)Jurisdictional -
Assistant
Commissioner
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