Customs - EPCG - Address Verification - Board Instructions
IN its Audit Report No. 22 of 2011-12, the CAG pointed out that the Customs Department had not initiated any address verification in most of the locations in respect of the EPCG Scheme. The CAG recommended, "as authentication of the licencee premises is an important check to verify at any time that the imported capital goods were installed and operated at the declared location, Board may examine alternate methods similar to the ones followed by Credit Card Companies/Banks etc. such as periodically calling for copies of utility bills containing the address of the licencees."
Now, the Board has prescribed that when address verifications or Installation Certificate verifications are requested by the Customs authorities in respect of EPCG authorizations, the Central Excise authorities should include, in their verification, a check of the periodical utility bills (containing the address) as one of the means enabling verification of installation/ operation/ licencee premises.
CBEC Circular No. 25/2012 - Customs, Dated: September 06, 2012