CIR NO.706/22/2003-CX, DT.08/04/2003

Subject : Simplification of Export Procedure –when the Bonds can be furnished with Deputy/Assistant Commissioner of Central Excise-regarding.
I am directed to refer to Board’s Circular No.500/66/99-CX dated 15.12.1999 on the above mentioned subject in which the decision of the Board was conveyed that as a measure of simplification of export procedure, Commissioner of Central Excise (excluding those under whose jurisdiction the office of the Maritime Commissioner already exists) will designate one Deputy/Assistant Commissioner of Central Excise as “Deputy/Assistant Commissioner of Central Excise (Export)” who will discharge the functions as being discharged by existing Maritime Commissioner so far as export under (erstwhile) Rule 13(1)(a) and Rule 14 of Central Excise Rules, 1944 are concerned. Thus, in terms of this Circular, the merchant exporters could execute bond with the designated Deputy/Assistant Commissioner of Central Excise (Export) under whose jurisdiction his Head Office was situated and the exports could also take place from any of the ports /airports throughout the territory of India. Subsequently, it has been brought to the notice of the Board that as the jurisdiction of Maritime Commissioner has been defined by Explanation-II of the notification No.42/2001-CE(NT) 26.6.2001, the Maritime Commissioner can not accept the Bonds from the merchant exporters when the port of exportation is outside his jurisdiction and this has been constraining exports.

2. Board has examined the matter. The facility to execute bond with the designated Deputy/Assistant Commissioner of Central Excise (Export) under whose jurisdiction the Head Office of the exporter is located is granted in addition to the option to execute bond with the Deputy/Assistant Commissioner of Central Excise having jurisdiction over the factory from which the export goods are cleared and with the Maritime Commissioner of Central Excise. Since the restriction that in case the bond is executed with the Maritime Commissioner, exports must take place from any of the port/airport under his jurisdiction is applicable only to Maritime Commissioners, not to designated Deputy/Assistant Commissioner of Central Excise (Export), it is observed that the present restriction of designating Deputy/Assistant Commissioner of Central Excise (Export) only in Commissionerates where there is no Maritime Commissioner needs to be reviewed.

3. Accordingly, Board has decided that Commissioners having jurisdiction over Maritime Commissioner may also designate the Maritime Commissioner as Deputy/Assistant Commissioner of Central Excise (Export). This shall place the Maritime Commissioner at par with the Deputy/Assistant Commissioner of Central Excise (Export) designated in other Commissionerates in so far as the acceptance of bond is concerned.

4. Board’s circular 500/66/99-CX dated 15.12.1999 as mentioned above, stands modified to the above extent.

5. Trade and field formations may please be informed suitably.

6. Receipt of the same may please be acknowledged.

7. Hindi version will follow.

Yours faithfully,

(VIJAY MOHAN JAIN)
Under Secretary to the Government of India

F.No.209/1/2003-CX.6

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