Exports
Problems
++ Exporting against bond requires resources/skilled staff to handle the detailed documentation which most small and medium sized companies cannot afford. Hence they export against payment of duty and claim rebate or refund;
++ Getting the refund is a long drawn out process involving a lot of paper work;
++ Documentation and stuffing procedures are resulting in undue delay and often harassment.
Recommendations
++ Once Range Superintendent certifies the stuffing of the cargo into a container/vehicle, no de-stuffing/breaking of the seal should be allowed unless authorized by the concerned Assistant Commissioner or his superiors.
This kind of issues is raised because the NGO has no idea about the procedure.
Exporting against bond or duty payment involve the same amount of work. Many assessees resort to export on payment of duty to use up their unutilized credit. And rebate claims are passed with unholy haste (for different reasons of course)
A container sealed by a Superintendent is rarely opened. They are recommending a system which is already in place. See another recommendation.