CUSTOMS Notification No 51/2000, Goods imported and covered by DEEC

Notification No. 51 dated 27^th April 2000 (As amended by Customs Notification No. 120/ 2000 dated 15^th September 2000, 30/2001, 122/2001, Notification No. 113 dated 16^th October 2002, Notification No. 125 dated 12^th November 2002)

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs, Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts materials imported into India, against an Advance Licence issued in terms of paragraph 7.2 of the Export and Import Policy 1997-2002 notified by the Government of India in the Ministry of Commerce vide Notification No. 1/1997-2002, dated the 31^st March, 2000 (hereinafter referred to as the said licence), from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty, safeguard duty and anti-dumping duty leviable thereon respectively under section 3, 8 and 9A of the said Customs Tariff Act, subject to the following conditions, namely:

(i)���� that the materials imported are covered by Duty Exemption Entitlement Certificate (hereinafter referred to as the said certificate), issued by the Licensing Authority in the form specified in the Schedule annexed to this notification, in respect of the value, quantity, description, quality and technical characteristics;

(ii) �� that the importer at the time of clearance of the imported materials executes a bond with such surety or security and in such form and for such sum as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself to pay on demand an amount equal to the duty leviable but for the exemption, on the imported materials in respect of which the conditions specified in this notification have not been complied with, together with interest at the rate of fifteen percent per annum from the date of clearance of the said materials;

������� Provided that the bond shall not be necessary in respect of imports made after the discharge of export obligation in full.

(iii)�� that the said licence and the said certificate are produced before the proper officer of customs at the time of clearance for debit;

(iv)��� that the imports and exports are undertaken through sea ports at Mumbai, Calcutta, Cochin, Magdalla, Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhava Sheva, Paradeep, Pipavav, Sikka, Tutocorin, Visakhapatnam, Dahej, Nagapattinam, Okha and Mundhra or through any of the airports at Ahmedabad, Bangalore, Bhubaneswar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur and Cochin or through any of the Inland Container Depots at Agra, Bangalore Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jalandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad, (Wanjarwadi and Maliwada), Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry and Garhi Harsaru or through the Land Customs Station at Ranaghat, Singhabad and Rakaul;

Provided that the Commissioner of Customs may by special order and subject to such conditions as may be specified by him, permit import and export through any other Seaport, Airport, or Inland Container Depot or through the Land Customs Station.

(v) ��� that the export obligation is discharged within the period specified in the said certificate or within such extended period as may be granted by the Licensing Authority by exporting resultant products manufactured in India which are specified in Part �E� of the said certificate (hereinafter referred to as resultant products) and in respect of which facility under rule 12(1) (b) or rule 13 (1) (b) of the Central Excise Rules, 1944 has not been availed in respect of materials permitted under the said licence;

(vi) �� that the importer produces evidence of discharge of export obligation to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs within a period of 30 days of the expiry of period allowed for fulfillment of export obligation or within such extended period as the said Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow;

(vii)�� that the said licence and the materials shall not be transferred or sold;

(viii)� that in relation to an Advance Licence issued to a merchant Exporter, -

(a) the name and address of the supporting manufacturer is specified in the said licence and the said certificate and the bond required to be executed by the importer in terms of condition (ii) shall be executed jointly by the Merchant Exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification and

(b) exempt materials are utilised in the factory of such supporting manufacturer for discharge of export obligation by the said merchant exporter.

2.������� Where the goods are found defective or unfit for use, said goods may be re-exported back to the foreign supplier within 3 years from the date of payment of duty on the importation thereof;

Provided that at that the time of re-export the goods are identified to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods, which were imported.