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Audit Report No.15/2011-2012, Section 2 - Duty Drawback Scheme: Re-export under section 74 of Customs Act 1962
May, 12th 2016
                                                                     Circular No. 16/2016-Customs

                                         F.No. 603/01/2016-DBK
                                           Government of India
                               Ministry of Finance, Department of Revenue
                                   Central Board of Excise & Customs

                                                                    New Delhi, dated 9th May, 2016
Principal Chief Commissioners / Chief Commissioners
Principal Directors General / Directors General
Principal Commissioners/Commissioners,
all under CBEC

Subject: Audit Report No.15/2011-2012, Section 2 - Duty Drawback Scheme: Re-export under
section 74 of Customs Act 1962 -regarding


      Attention of field formations is drawn to Board's Circular No.46/2011-Customs dated
20.10.2011 read with Circular No. 35/2013-Customs which strengthened the assessment practice
for export under section 74 of the Customs Act 1962 with respect to whether identity of the
goods is established or not as the same goods which were earlier imported on payment of duty
under the specific import documents, the determination of use with respect to declaration that
goods are "unused" and for ensuring compliance with provisions of Rule 5 of the Re-export of
Imported Goods (Drawback of Customs Duties) Rules, 1995. The Circular had directed examination
of goods and verification of various parameters for identification of goods and required each
case of re-export to be dealt by the Asst/Deputy Commissioner of Customs through a speaking
and reasoned appealable order. This has the advantage of being also examined by the
Commissioner for its legality and propriety.

      Based on feedback, Board has noted some issues and to enhance the efficiency of this
mechanism it further directs that the examination report on shipping bill must be recorded
separately in a self-contained and explicit manner on each of the two aspects of identity and
use. The examination report should not be made of phrases that are cryptic, generalised or
sweeping in nature such as `as per declaration', `in as such condition', `found in order', `found as
declared', `goods are same' etc.

                                                                                    Yours faithfully,

                                                                                     (Rajiv Shankar)
                                                                                    OSD (Drawback)
                                                                                      Tel: 23367563
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