The Superintendent of Central Excise may depute an Inspector of Central Excise or may himself go for sealing and examination of the export consignment.
Where the AR4 indicates that the export is in discharge of an export obligation under a Quantity-based Advance License issued under the Duty Exemption Scheme, the consignment is invariably examined and sealed by the Superintendent of Central Excise himself.
The Central Excise Officer examining the consignment would draw samples wherever necessary in triplicate. He would hand over two sets of samples, duly sealed, to the exporter or his authorised agent for delivering to the Customs Officers at the point of export. He would retain the third set for his records.
The export consignment is examined vis-a-vis the description of goods, their value and other particulars/declarations of the AR4.
The Central Excise Officer shall verify the facts of payment of Duty and other Certificates/ Declarations made by the exporter. After he is satisfied that the information contained in the AR4 is true he would allow the clearance of export consignment and also sign all the six copies of AR4 at appropriate places.
The copies of AR4 would be disposed of as under:
To the exporter for presenting to Customs Officer at the point of Export along with the export consignment.
To the rebate sanctioning authority i.e. Maritime Collector of Central Excise or the jurisdictional Assistant Collector of Central Excise, as declared by the exporter on the AR4. The Central Excise Officer may handover this copy under a sealed cover on the exporter’s request.
To the Chief Accounts Officer at his Collectorate Head Quarters.
To be retained for records.
The package in which the goods are to be exported would be legibly marked in ink or in oil colour or in such other durable manner with progressive number commencing with No.1 for each calendar year and with the exporter’s name.