PUBLIC NOTICE:18/2004 Date: 07.04.04
Sub: Customs – Revised procedure for verififcationof DEPB scrips –Reg.
Attention of all concerned is invited to the following procedure which shall be followed henceforth for verification of DEPB scrips by this Custom House. The following procedure shall be adopted as some instances have come to the notice of the department where DEPB scrips were obtained by unscrupulous exporters by presenting Shipping Bills with forged examination reports and let export orders along with forged Bank Realisation Certificates etc,from the local offices of DGFT. In some of such cases even the verification endorsements by Custom authorities on DEPB scrips have been apparently forged. Hence, it has become necessary to revise and streamline the procedure of verification of DEPB scrips.
1. DEPB scrips with Original DEPB copy of Shipping Bill, photocopies of EP copy of Shipping Bills, Bills of Lading evidencing shipment of goods, Customs attested invoices, Bank signed invoices, Mate receipt, Bank Realisation Certificates (BRC), authority letter alongwith a copy of Appendix-10C in correct and prescribed form shall be submitted to the Inspector of the DEPB licence verification section between 10.00 a.m. to 05.00 p.m. on each working day. If the application contains all the aforesaid documents, a receipt stamp will be affixed on office copy of the application submitted by the exporter or their CHA and keep a record in the prescribed register. The signature of the person submitting the DEPB scrips for verification with his full name, CHA licence Number(I.E. Code in the case of exporter) shall also be recorded in the register.
2. All the DEPB scripts received within the stipulated time will be verified by the Inspector with regard to the particulars of Shipping bills, mate receipt, correctness of the credit permitted in the DEPB scrips, whether assessment done in the Shipping Bill is provisional or not and if the assessment is done provisionally, what is the final assessment, whether there is any short shipment and if so, to check the short shipment certificate, whether the description shown in the Shipping Bills is found to be same with the description given in the Customs signed invoices as well as bank signed invoices and B/L, whether the license has been issued following the norms of the DEPB i.e. considering the PMV/FOB as the case may be, the genuineness of the DEPB license on verification of the stamp of DGFT, consider standing orders, public notices at the time of verification of the DEPB licenses, in respect of supplementary DEPB licenses, (which were issued by DGFT based on the earlier original DEPB copy of the licenses and Shipping Bills)cross-check the details of the original DEPB scrips and export consignments as given in the supplementary DEPB scrips with the records on the Xerox copies of the DEPB scripts and the original/Xerox copy of the DEPB shipping bills.
3. After the above verification, if every thing is found in order and the verification is completed, the same will be handed over to the Superintendent (Licence section). The Superintendent (Lic.) shall verify the particulars of Shipping Bills, correctness of DEPB credit with regard to item description and DEPB schedule and also logging the licence No. and Shipping Bill Nos. in the system. Then the system verification report will be taken and all documents will be put up to the Asst./Dy. Commissioner (Lic.) and after necessary permission, the Inspector will make necessary endorsement of the eligible credit value on the reverse side of the licence and make necessary entry in the DEPB register and will be handed over to Supdt.(Lic.) for approving the same with his full signature. All DEPB Shipping Bills shall be defaced with necessary endorsement of verification.
4. After the endorsement of the credit on the licence, the same will be handed over to the Inspector (Audit) for necessary audit concurrence. The Inspector(audit) after verification of the credit will submit the DEPB scrips to the Supdt.(Audit) and then to Asst/Dy. Commissioner(Audit) for approval and affixing counter signature on the reverse side of the licence.
5. On receipt of the audited scrips from audit section, the Inspector (Lic.) will return the same to the exporter/CHA who has submitted the application for verification. All these procedures shall be completed within a week’s time. The DEPB scrips should be delivered only after obtaining Xerox copies of all documents.
6. In case of any discrepancy, the exporter or their representative should be informed in writing, so that they can explain the matter as early as possible.
(P.Karthikeyan)
Commissioner
To:
All as per mailing list of Customs (Trades & Associations)
The ADC/JC/ACs of Customs, Mangalore.
The Deputy/Assistant Commissioner of Customs/Central Excise, Bellary Dvn./Karwar/Hubli.
The Superintendent of Customs, ASU Udupi/CSP Kundapura.
All Superintendent of Customs.
Notice Board.
(Issued from file S-02/06/2003 Exp.)