Ask a Query






Client Login

Welcome GST India Solution

20/2010-Cus, Dated: 22/07/2010

 

 

Circular No. 20/2010-Customs

 

 

F. No.450/ 98 /2010-Cus.IV

Government of India

Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

 

North Block, New Delhi

22nd July, 2010

 

To

 

All Chief Commissioners of Customs / Customs (Prev.).

All Chief Commissioners of Customs & Central Excise.

All Commissioners of Customs / Customs (Prev.). 

All Commissioners of Customs (Appeals). 

All Commissioners of Customs & Central Excise.

All Commissioners of Customs & Central Excise (Appeals).

 

Subject: Provision of single factory stuffing permission valid for all Customs Houses – regarding.

 

Sir/ Madam,

 

I am directed to invite your attention to Board's instructions issued vide telex/letter F.No.434/47/95-Cus.IV, dated 9.10.95, Circular No. 90/98-Cus dated 8/12/98 and Circular No. 60/2001-CUS dated 1st November, 2001 regarding Permission for factory stuffing. 

 

2.      The Task Force of the Department of Commerce to reduce transaction cost involved in exports has recommended the grant of a single factory stuffing permission valid for all the customs stations instead of customs station wise permission. This recommendation has been accepted by the Government.

 

3.      Accordingly, it has been decided by the Board to provide for the grant of a single factory stuffing permission valid for all the customs stations instead of customs station wise permission. The facility will be subject to the following safeguards:

 

(i)      The exporter may be asked to furnish to customs a list of customs stations from where he intends to export his goods.

 

(ii)     The customs house granting the factory stuffing permission should maintain a proper register to keep a track-record of such permissions, and also create a unique serial number for each of such permissions.

 

(iii)    The customs house granting the factory stuffing permission should circulate            the

permission to all customs houses concerned. The communication should clearly indicate the name and contact details of the Preventive Officer/Inspector and Superintendent concerned of the customs house granting the permission as well as those of the Central Excise Range concerned to facilitate real time verifications, if required.

 

(iv)    In case, something adverse is noticed against the exporter, the customs station concerned shall promptly intimate the    customs house which has granted the  permission, which will, in turn, withdraw the permission, and inform to all customs houses concerned.

 

4.      Board’s earlier instructions/circulars stand modified to the extent mentioned above.

 

5.      These instructions may be brought to the notice of all concerned by way of issuance of suitable Public Notice / Standing Order.

 

6.      Difficulties, if any, in implementation of the Circular may be brought immediately to the notice of the Board.

 

 Yours sincerely,  

 

 

(Navraj Goyal)

Under Secretary (Customs)

Internal Circulation- As usual. 

Latest Articles

<--

WHAT IS GST?

GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....

Read more
-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

Read more

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

Read more

WHAT IS TAXED UNDER GST

GST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...

Read more

Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

READ MORE

Why

Goods & Service Tax


Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax  Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .

READ MORE

Gst Events