Re-export of goods imported under bona fide mistake - CBEC Instructions
AS per Board Circular No. 100/2003-Cus., dated 28.11.2003, permission for re-export of goods that are shipped contrary to instruction of the importer has to be granted by Commissioner of Customs.
Board has been informed that the present procedure is time consuming and causes avoidable hardship to importer/airlines/ console agents. This is especially happening at air cargo complexes because numerous requests in respect of wrong shipments are to be dealt with here on daily basis. Board has been requested for a simpler procedure.
A conference of Chief Commissioners held in Hyderabad in February 2014 suggested that a solution lies in delegating the powers to permit re-export to the Customs Officers in accordance with their powers of adjudication.
With a view to expedite decision-making in respect of re-export of such goods, the Board has decided that the permission for re-export may be granted on merit by the officer concerned as per the adjudication powers as per Circular No. 24/2011-Cus., dated 31.05.2011.
Board wants Chief Commissioners to ensure that instructions are complied with scrupulously in their jurisdiction.
This is the slow process of decision making in Government. The highest officers of the Department suggested a solution and it took the Board a year to issue the instruction.
CBEC Circular No.04/2015 - Cus., Dated: January 20, 2015