Page 173 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes 8. Some major importers have been given the blue channel clearance facility.
9. The import of goods are made under specialized schemes like DEEC or EOU.
10. A separate form of bill of products is used for clearance of goods for warehousing.

(l) Drawal of Samples

52. Where the Appraiser Dock (export) orders for samples to be drawn and tested, the Customs
Officer may proceed to draw two samples from the consignment and enter the particulars
thereof along with details of the testing agency in the ICES/E system. There is no separate
register for recording dates of samples drawn. Three copies of the test memo are prepared by the
Customs Officer and are signed by the Customs Officer and Appraising Officer on behalf of
Customs and the exporter or his agent. The disposals of the three copies of the test memo are as
follows:
 Original – to be sent along with the sample to the test agency.
 Duplicate – Customs copy to be retained with the 2nd sample.

 Triplicate – Exporter’s copy.
53. The Assistant Commissioner/Deputy Commissioner if he considers necessary, may also
order for sample to be drawn for purpose other than testing such as visual inspection and
verification of description, market value inquiry, etc.

(m) Amendments

54. Any correction/amendments in the checklist generated after filing of declaration can be
made at the service center, provided, the documents have not yet been submitted in the system
and the shipping bill number has not been generated. Where corrections are required to be
made after the generation of the shipping bill No. or after the goods have been brought into the
Export Dock, amendments is carried out in the following manners:

 If the goods have not yet been allowed “let export” amendments may be permitted by the
Assistant Commissioner (Exports).

 Where the “Let Export” order has already been given, amendments may be permitted
only by the Additional/Joint Commissioner, Custom House, in charge of export section.

55. In both the cases, after the permission for amendments has been granted, the Assistant
Commissioner/Deputy Commissioner (Export) may approve the amendments on the system
on behalf of the Additional/Joint Commissioner. Where the print out of the Shipping Bill has
already been generated, the exporter may first surrender all copies of the shipping bill to the
Dock Appraiser for cancellation before amendment is approved on the system.

(n) Export of Goods Under Claim for Drawback

56. After actual export of the goods, the Drawback claim is processed through EDI system by the
officers of Drawback Branch on first come first served basis. There is no need for filing separate
drawback claims. The status of the shipping bills and sanction of DBK claim can be ascertained
from the query counter set up at the service center. If any query has been raised or deficiency
noticed, the same is shown on the terminal. A print out of the query/deficiency may be obtained
by the authorized person of the exporter from the service center. The exporters are required to

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