Provisional Release of Detained Export Goods - CBEC Instructions – Please Obey Board
WHENEVER these columns highlight the gross disobedience of Board orders by the field officers, many departmental officers get amusingly angry at us and some of them have used choicest expletives to abuse us.
Here is another case of utter disregard for Board’s instructions by the mighty babus in the field.
In Circular No. dated August 02, 2005, CBEC observed,
“It has come to the notice of the Board that sometimes goods entered for exportation are detained or seized by the field formations for mis-declaration of quantity, value, etc., Such goods are not allowed to be exported even on a provisional basis pending completion of investigation, adjudication or appeal proceedings. However, these proceedings usually take a considerable time to conclude; in the meanwhile, the goods deteriorate and lose their intrinsic value. Consequently, issues like payment of demurrage charges to the custodians and export benefits to the exporters arise. Detention or seizure of goods also adds to congestion in ports, ICDs, etc. It has been observed that such a course of action benefits neither the department nor the exporter. On the contrary, if the consignments are allowed to be exported on a provisional basis, pending completion of investigation and adjudication proceedings, the country would earn valuable foreign exchange and the exporter would get the appropriate price for goods.”
The Board directed that “except for prohibited/contraband goods, the seized goods should be released provisionally and allowed to be exported on execution of a bond”
Now after five years Board sardonically notes that “Instances have come to the notice of the Board that export consignments continue to be detained and not allowed clearance on provisional basis on account of pending test reports / investigations for alleged mis-declaration in terms of quantity, value and description of the goods. In one case it was reported that the detained goods were not allowed to be exported provisionally on the ground that Board's Circular provides for provisional release of only the seized goods.” [That means seized goods should be released provisionally but detained goods can be retained forever! See the ridiculous lengths to which Departmental officers can put their interpretative skills to]
Board again advises the field about the ill-effects of not allowing the exports and once again directs that exports should be allowed expeditiously unless the prohibited nature of goods is confirmed. Continued detention of any export goods in excess of 3 days must be brought to the notice of the Commissioner of Customs, who will safeguard the interest of the genuine exporters as well as the revenue.
When the Board knows that its instructions are not followed, why should the Board helplessly issue another circular? If the previous circular was disobeyed, is there any good reason as to why this Circular should be obeyed? What will the Board do when these instructions are also flouted? Issue another Circular after five years!
It is high time that Board takes a serious decision. Either enforce its instructions scrupulously or stop giving instructions.
Detaining export cargo illegally should be treated as a serious crime against the Nation and the offenders should be punished.
CBEC Circular No. 01/2011-Cus.,Dated: January 4, 2011