The Central Excise officer granting Ex-bond clearance at the 100% EOU has got better opportunity to inspect the goods since the goods are de-stuffed and kept in the warehouse. It should be verified by the officer whether the entire description as found on the goods are mentioned in the BE and the classification arrived at are in consonance with the full 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 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 assessed at the Custom House would necessarily be applied in the Ex-Bond BE. This is to be done since in the event of the Export obligation or any other condition is not fulfilled, appropriate duty has to be demanded.