Ex-Bond Clearance [100% EOU & others]

The Central Excise officer granting Ex-bond clearance at the 100% EOU has to inspect the goods after the goods are de-stuffed from the containers and kept in the warehouse. It should be verified by the officer whether the description in full as found on the goods were declared in the BE and the classification arrived at are in consonance with the description of the goods. Similarly the value aspect is also to be satisfied. The officer granting Ex-bond clearance cannot claim excuse that since the into Bond BE was assessed at the Custom House accepting the description and value, nothing can be done even if any difference is noticed. The officer is not absolved of these responsibilities. In the event of any such difference is noticed, suitable action to register a case and to conduct investigation leading to initiating the adjudication proceedings is to be taken.

There is no instruction that the classification or value of the Into Bond BE accepted at the time of assessment at the Custom House is automatically to be applied in the Ex-Bond BE. In the event of failure to fulfil the Export obligation or any other condition, appropriate duty may have to be demanded.