Regarding verification of genuineness, of duty credit scrips issued under Chapter 3 of FTP, before registration
July, 06th 2012
Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise and Customs
New Delhi datedthe5thJuly,2012
All Chief Commissioners of Customs
All Chief Commissioners of Customs & Central Excise/ Central Excise
All Director Generals under CBEC,
All Commissioners of Customs, Customs (Preventive)
All Commissioners of Customs & Central Excise/ Central Excise
Sub: Verification of genuineness, of duty creditscripsissued under Chapter 3 of FTP, before registration
Attention is drawn topara2 (e) of Circular No. 5/2010-Customs dated 16.03.2010, which reads - As regards the duty creditscripsissued under Chapter 3 of FTP, the verification of genuineness ofscripsin terms of Para 3.11.3 of the HBP v.1 shall be done before allowing registration of suchscrips. Further, the Commissioner may cause random verification of the shipping bills based on which the said duty credit scrip has been issued to ascertain the genuineness of such shipping bills. A quarterly report on the outcome of the said verification may be forwarded to the Board, which should include inter alia the details of the discrepancies noticed during the verification and the measures taken to redress such discrepancies. This procedure will be reviewed once online transmission of the duty creditscripsissued under Chapter 3 of FTP is operationalized.
2.The Annual Supplement 2012-13 (FTP for 2009-14) issued on 5thJune 2012 has not retained the provision (before registration, authorities shall verify genuineness of duty creditscrips, from RA concerned, until EDI system of message exchange is put in place)underpara3.11.3 of the HBP, Vol. 1.
3.The matter was reviewed by the Board. Field formations have reported that they do signature verification of issuing authority, they cross-check the particulars of the scrip with its issuance particulars available on the official website of the concerned Regional Authority (RA) of the DGFT and place in the file a copy of the print-out of details of scrip taken from the said official website, some also use fax or letter confirmation from the RA when required, and they check alerts, etc before registering the scrip. Where scrip details are not available on the official website of RA, say for example in the case of manually issuedscripsor for any other reason, field formations write a letter to RA and take steps to register such scrip when written confirmation is received.
4.Since, EDI system of message exchange has not been put in place andonline transmission of duly validated duty creditscripsis not operational, it has been decided that even while the words and figures in terms of Para 3.11.3 of the HBP v.1shall stand deleted from first sentence ofpara2(e) of Circular No.5/2010-Customs, the verification of genuineness ofscripsshall continue to be done as before prior to registration of suchscrips. No other aspect with respect topara(e) of Circular No.5/2010-Customs has undergone change.
5.These instructions should be brought to the notice of all concerned by way of issuance of instructions/trade notice. Difficulty faced, if any, may be brought to the notice of the Board.