Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 › Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

Rule 5. Procedure to be followed by Assistant Commissioner of Customs or Deputy Commissioner of Customs

Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

Official text

Rule 5. Procedure to be followed by Assistant Commissioner of Customs or Deputy Commissioner of Customs. —

(1) On the basis of the application countersigned by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the port of importation shall allow the benefit of the exemption notification to the importer.

Provided that where the importer has filed the application in respect of his estimated requirement for a quarter, the said Assistant Commissioner of Customs or Deputy Commissioner of Customs shall debit in the said application, the quantity and value of imports made under a particular consignment, also indicating particulars of the bill of entry, before allowing the benefit of the exemption notification to the importer.

(2) The Assistant Commissioner of Customs or Deputy Commissioner of Customs shall forward a copy of the bill of entry containing the particulars of import, the amount of duty paid and other relevant particulars to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise.