Where the exporter desires the sealing of the goods by the Central Excise Officers so that the export goods may not be examined by the Customs Officers at the Port/Airport of shipment, he should present an AR4 application in sixtuplicate to the Superintendent of Central Excise having jurisdiction over the factory/warehouse at least 24 hours before the intended removal of the export goods from the factory/warehouse. The Superintendent of Central Excise may depute an Inspector of Central Excise or may himself go for sealing and examination of the export consignment. Where the AR4 indicates that the export is in discharge of an export obligation under a Quantity-based advance License or a Value-based Advance License issued under the Duty Exemption Scheme, in such cases the consignment is invariably examined and sealed by the Superintendent of Central Excise himself. The Central Excise Officer examining the consignment would draw samples wherever necessary in triplicate. He would hand over two sets of samples, duly sealed, to the exporter or his authorized agent, for delivering to the Customs Officers at the point of export. He would retain the third set for his records. The export consignment is carefully examined vis-`-vis the description of goods, their value and other particulars/declarations on the AR4. The Central Excise Officer verifies the facts of payment of duty and other certificates/declarations made by the exporter. After he is satisfied that the information contained in the AR4 is true he would allow the clearances and also sign all the six copies of the AR4 at appropriate places and put his stamp with his name and designation below his signature. The copies of AR4 are disposed of as under:
Original and Duplicate: To the exporter for presenting to Customs Officer at the point of export along with the export consignment.
Triplicate: To the rebate sanctioning authority i.e. Maritime Commissioner of Central Excise or the jurisdictional Assistant Commissioner of Central Excise, as declared by the exporter on the AR4. The Central Excise officer may handover this copy under the sealed cover on exporter’s request.
Quadruplicate: To the Chief Accounts Officer at his Commissionerate Headquarters.
Quintuplicate: To be retained for records.
0 Comments