CIR NO.758/74/2003-CX, DT. 29/10/2003

Export under Bond and under claim of rebate-amendment in Ntf. No.40/2001-CE(NT) and No.42/2001-CE(NT), both Dt. 26/06/2001-change in the definition of ‘Maritime Commissioner’

I am directed to say that as you are aware that an exporter can execute bond or the Letter of Undertaking for export of goods without payment of excise duty or file claims of rebate of duty paid on finished goods exported with the Maritime Commissioner. Presently, the Maritime Commissioners are located at 10 places for the purpose of filing rebate claims vide notification No.40/2001-CE(N.T.), dated the 26th June, 2001 and at 8 places for the purpose of execution of bond or letter of Undertaking for export of goods without payment of duty vide Notification No. No.42/2001-CE(N.T.), dated the 26th June, 2001.

2. As a trade facilitation measure for exports, it has been decided to designate Maritime Commissioners in all Commissionerates of Central Excise under whose jurisdiction the port, airport, land customs station or post office of exportation is located. Accordingly, the definition of Maritime Commissioner in the notification No.40/2001-CE(NT) and No.42/2001-CE(NT), both dated 26th June, 2001 has been amended suitably vide notification No.79/2003-CE(NT) and No.80/2003-CE(NT), both dated 29th October, 2003. As per the amended definition, Maritime Commissioner has been defined as Commissioner of Central Excise under whose jurisdiction one or more of the port, airport, land customs station or post office of exportation is located.

3. In view of above, Board desires that all Commissioners of Central Excise under whose jurisdiction port, airport, land customs station or post office of exportation is located, should designate immediately an officer as Maritime Commissioner. The Chief Commissioners are requested to send the report indicating the locations of the designated Maritime Commissioners to Board’s office by 10th November, 2003. Wide publicity among the exporters may be given for this additional trade facilitation measure for exporters. The Chief Commissioners and Commissioners are requested to interact with exporters to guide them suitably.

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

5. Receipt of the same may be acknowledged.

6. Hindi version will follow.

Yours faithfully,

(NEERAV KUMAR MALLICK)
Under Secretary to the Govt. of India

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

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