Sr. No. |
Section |
Functions |
1 |
Establishment & Technical Section |
It is an Establishment & Administration Section, where transfers and posting of the officers in the Export Commissionerate is effected. Various monthly reports like MTR, MPR, E-SAADHIT etc. are also compiled for the Export Commissionerate in this section. Correspondences from the Chief Commissioners Office is pursued. Training matters, Pendency of letters, CPGRAMS & Special Watch letters are monitored by this Section. |
2 |
SIIB (EXPORT) |
The Special Intelligence and Investigation Branch, deals with the cases of mis-declaration, over/ under valuation, frauds and smuggling of contrabands in respect of Export Consignment. |
3 |
Drawback (EDI, XOS, MANUAL) |
The Drawback Section deals with the cases where the exports were under Drawback Scheme, an export incentive scheme initiated by the Government of India. The Exporters files the drawback claim under the All Industry Rate or Brand Rate. All Industry Rates are those rates that are applicable for all the exporters; however, Brand rates are for individual Exporters who files the application for the Brand rate to the Director, CBIC. |
4 |
Adjudication |
This section deals with the adjudication of the cases that falls under the jurisdiction of ADC/JC, Commissioners and Principal Commissioners. |
5 |
Review |
This section deals with the review of cases of adjudication done by the Asstt./ Dy. Commissioner of Customs and Joint/ Addl. Commissioner of Customs. This section scrutiny the cases of adjudication and find out that all these cases were issued as per the existing law and wherever there is a need for review of Order the order of review is issued by the Section. |
6 |
RTI Cell |
This Cell deals with RTI application received in the Export Commissionerate as per RTI Act, 2005. This section collects the information from the concerned sections so as to reply to the applicant. |
7 |
Export Shed |
This sections deals with the inspection and examination of the goods which are meant for Export. The Customs Officers posted at the Export Shed inspects and examines the goods vis-a-vis the Shipping Bills, Export invoice, packing list & various compliances as per the existing rules and regulations. |
8 |
AEO Cell |
An AEO (Authorized Economic Operator) is defined as a status or authorization granted by customs authorities. It secures international trade, and makes administrative formalities much easier. The status (Tier 1,Tier 2 & Tier 3) is given by the AEO Cell after verification of the documents and visit of the premises of the applicant. |
9 |
MCD (Manifest Clearing Department) |
The MCD Section looks after the Post LEO Amendent of the Shipment Bills. It verifies the application for amendment that is submitted alongwith necessary documents existing at the time of shipment of the goods. |
10 |
BBG Cell |
Bond and BG cell(X) is responsible for safekeeping of files containing Bond and BGs pertaining to export. Register entries are maintained at the time of return of Files with necessary details such as License No. Bond / BG No., Bond/BG Amt. and location of files for easy retrieval. File is returned to concerned Section on their request at the time of Cancellation. |
11 |
IGST Refund |
This section deals with refund of IGST paid on goods exported out of India, the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India, once both the Export General Manifest (EGM) and valid return in Form GSTR-3 or Form GSTR- 3B, as the case may be, has been filed. |
12 |
Tax Recovery Cell |
This Section deals with the recovery of Government Dues from the exporters who are found to be defaulters. |
13 |
DEEC |
This section primarily manages and monitors the processing of imports under the DEEC Scheme, which allows exporters duty free import of input, which is physically incorporated in export product. On receipt of the registration and cancellation of DEEC License applications on OMS Portal, the officer has to verify the genuineness of the application by relying upon the documents uploaded on the portal. The request of the DEEC License holder shall be processed by the designated officers of Customs (Superintendent/Appraiser and Assistant/Deputy Commissioner). This helps in improvement of registration/cancellation/monitoring and proper safekeeping of record. |
14 |
EPCG |
This section deals with the registration and cancellation of EPCG licenses, Bonds and Bank Guarantee. It also monitors the Export Obligation of License Holders. |
15 |
Audit Section |
Internal Audit Export collaborates with Central Revenue Audit (CRA) team and finalizes the reply of their objection for Export Commissionerate. It also conducts Pre- and Post-Audit before drawback is disbursed to the claiming party. |
16 |
Legal Section |
It coordinates with various sections of Export Commissionerate for acceptance of Adjudication Orders within prescribed time limits. It deals with engagement of Panel Counsels and Issuance of Vakalatnamas to them and coordinates with them while filing cases in Supreme Court/High Court/CESTAT/CMM court and thereafter. It deals with prosecution cases and allied matters before CMM, Sessions Court, Supreme Court, High Court and others. |