Email Commissioner Export Air Cargo Complex Mumbai

Gentle reminder to revoke Drawback suspension/alert, M/s. Riya Fashion

From : Deputy Commissioner of Customs Zone III Mumbai Thu, Apr 24, 2025 05:46 PM
<dczone3@mumbaicustoms3.gov.in> 1 attachment
Subject : Gentle reminder to revoke Drawback suspension/alert,
M/s. Riya Fashion
To : Commissioner Export Air Cargo Complex Mumbai
<commr-cus4mum3@nic.in>
Cc : appraisingmainexport@gmail.com

Sir

Attached please see the subject special watch matter for immediate reply at your end please.

Regards,
Chief Commissioner's Office
Mumbai Customs Zone - III

document (33).pdf
4 MB
Email CCU Customs Mumbai Zone III

From : hardikkevadiya97@gmail.com Fri, Apr 18, 2025 10:48 AM

Subject : <No Subject> 1 attachment
To : CCU Customs Mumbai Zone III
<cczone3@mumbaicustoms3.gov.in>

Respectfully,
I am attaching the letter for your reference and in follow-up with Customs Air Cargo for the
removal of the alert.
However, we have been duly let down and the alert remains pending.
I humbly request your kind support to an aggrieved exporter during these challenging
times.

RIYA FASHION DOCUMENTS.pdf

4 MB
1 WQR' PLQT NQ35/8&-GIFINAlt1 to OR 1{' SOClt TY 2' 8/1{ K4NIAR£stlwAR MAtIAO£V IEMnE, Ka&nin
Md, Gularat1 39S®4
Date: 24.07 2024
To.
Ttle Asstt./Dy Commissioner of Customs
Drawback Department (EDI),
Air Cargo Customs, Sahar,
A'ldheri t£ast), Mumbai-400099

Sub:RequestforRemoveof DrawbackAlertasperSOpinstruction04-
2022<iST FegardinRRISKY EXPORTERS Profile.

Ref:IEC NO - S2100IS416GSTIN NO - 24AWIPK3116AIZW

RespectedSir,
With reference to above cited subject, we bring this kind notice to you that our entire
drawback and IGST claims are pending from so far due want of NOC from DGARM. In
this regards we now request you to hold IGST till the clearance from DG ARM and
release our entire drawback claims as per SOP instructions of 04/2022.

Further it is to inform you that we have already received our pending drawback claims
from all other ports except Air Cargo Customs, Sahar (INBOM4). Therefore we now
request you to revoke the drawback suspension and release our pending drawback
claims at the earliest as possible.

Your prompt and early response will be highly appreciated

Please do the needful and oblige

Tbanking You, FOR RrYA FASHION

Yours Faithfully, Pc'REel .&l. e.
PROPIUBTOB
EmI: 1) a)py of Writ Petition No. 128(M of 2022. filed by M/s Vautid India Pvt Ltd bet'orethe
Hon1)leHigh Court, Bombay .

,IONER O;

03 AUG 2Q2L
LEo ([XPbHL)
 Government of India / r{TTiT{RqiT?

Ministry of Commerce and Industry / qTfBT@ Gik @bT dVTm

Directorate General of Foreign Trade / MT amR %TfRaQTT@
OffIce of the Joint Director General of Foreign Trade, Surat /TtWd rWfqiqT%, MT amR +t +,RIf@) va
6th Floor, Restlam Bhavan,,Lal Darwaja7Surat / ga itfael bFI HH aTd Rta.q1 qq wd) T(Td) 395003

Importel
'T:HI

This is to certify that RITA FASHION is issued an Importer-Exporter Code (IEC)

5210015416 with details as follows -

IEC 5210015416
L

aTm d. (M) /PAN AWTPK3 1 1 6A

aT;m/Firm Name RIYA FASHION

II?fR /Nature of
Proprietorship
Concern

FaT#nd at arMD,t, ,f 1 5/09/20 10

Issue

IST FLOOR, PLOT NO.85/86, GOPINATH CO-OP HSG.SOC. 2, B/H

F/Registered Address KANTARESHWAR MAHADEV TEMPLE,, I(ATARGAM, SURAT,
GUJARAT, 395004

UT?q;ViTqPT / Name of the

HARDIKPARA(IBHAI KEVADIY A
Signator}
Director / Partner Details Refer online at https://dgf't.gov.in or scan the QR Code

eTrW/M /Branch Details Refer online at https://dgft.gov.in or scan the QR Code

Last Modified : 28/09/2022

File Number : SRTIECPAMEND000 11 656AM23

Note : This is a system-generated ccrtincate. Authenticity / Updated details of the IEC can be checked at
!official DGFT website https://dgft.gov.in by entering the IEC and Firm Name under Services > View Any
FIEC Details. You can also authenticate the certificate by scanning the QR code

1
 (Amended)

<lcUqd Had

Government of India
Form GST REG-06
[See lilIIe it)( 1 )]

Registration CertifIcate

Registration Number :24AWTPK3 1 16AIZW

1 . Legal Name HARDIK PARAGBH Al I(EVADIY A

2. 1Trade Name, if any RTYA FASHION

3 Additional trade names. if any

4 Constitution of Business Proprietorship

5
Address of Principal Place of 1 ST FLOOR. PLOT NO-85/86. GC)PINATH CO-OP H. SOCIETY-2.
Business B/H.KANl-ARESHWAR MAHADEV TEMPLE. Katal-gaIn, Surat, Surat,
Gujarat, 395t)0+

6 Date of Liability

7 Date of Validity From 1 6/08/201 7 1To Not Applicable

8. Type of Registration
Regulal

Signat-!re=at\Verified
9 Particulars of Approving Authority EiHMIwMhh Services Tax Act, 2017
rTl
Signature Pge: 2022.Wi 31 :45:26

Name BRIJRAJSINH H CHAVDA

Designation State Tax Ofllcer

Jurisdictional OffIce Ghatak 65 (Surat )

9. Date of issue of Certificate l23/09/2022

Note: The registration cellificate is required to be prominently disp]ayed at all places of Business/Office(s) in the State

This is a system generated digitally signed Registration Certificate issued based on the appro\’al of application granted on 23/09/2022 by
the jurisdictional authority.
 Annexure A

Details of Additional Place of Business(s)

GSTIN 24AWTPK3 1 1 6A I ZW

Legal Name HARDIK PArL4GBHAI KEVADIYA

Trade Name. if any RIYA FASHION

Additional trade names, it

any

Total Number of Additional Places of Business(s) in the State 0

 Annexure B

GSTIN 24AWTPK3 1 1 6AIZW

Legal Name HARDIK PARAGBHAI KEVADIYA

Trade Name, if any RIYA FASHION

Additiona] trade names, if

any

Details of Proprietor

Name HARDIK PARAGBHAI KEVADIY A

C) Designation/Status PROPRIETOR

ah Resident of State Gujarat

 INSTRUCTION N, -. ,)4/2022-GS'I'

F• N 0•: : : ==/= f :Of2;: : = =G S T II:; t:Ir; ! T 1 ( + FIbuZZ

1

Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
t ++ +

New Delhi, Dated the 28th \r( ,vembcr. 2022

T(

TI-e Principal Chief Commissioners/Chief Commissioners/Principal (:1)mmissioncrs/

Ct'mmissioners of Central ’Fax ( All)

TI e Principal Chief Commissioners/(_'*hief Commissioners/Principal ,:)mmissionc..rs/

C' 'mmissioners of Customs (All)

TI'e Principal Directors General/ Directors General (All)

M 'ldam/Sir,

Stlbject: Manner of processing and sanction of ICS'1- refunds, withlleld in terms of

clause (c) of sub-rule (4) of rule 96, transmitted to the jurisllictional GS’1
authorities under sub-rule (SA) of rule 96 of the CCS I’ Rules, 2017–
regarding

Attentlon is Invited to Standard Operating Procedures (SOPs) !'or vel IFlcation of' rISky
e> porters and their suppliers dated 23.01.2020 issued to CGST and CUStOJl is formations as

w':11 as Directorate General of Analytics and Risk Management (DGARM iLnd SOP dated
21 '.05.2020 issued to CGST forrrlations and DGARF,/1 vide F. No. CBEC-20, 1 ( /07/2020-GS’ I

u tlich provided for the procedure to be followed for verifIcation of the risk) exporters and
tt,cir suppliers. The said SOPs provided that DG ARM would identify the e)lpf>rters and their
s1 ppliers on the basis of risk parameters, approvecl by the Competent Aut:lo 'ity and would
a rward the list of such exporters to the Risk Management Centre for Cutit. nls (RMCC) 1-or
plltting alert in the system. In such cases, the Customs field formations \vI:re required to
ct,IIdUct the detailed examination of the export goods of such identified c.\pi)rters. Further.
the jurisdictional CGST formations were required to conduct detailed veIification of such
i(lentified exporters and their suppliers and forward the vcritlcation rcport I( DG ARM. On
nceipt of verification report from CC;ST formations, DG ARM was re .uired to takc a
d':cision for issuance of NOC or otherwise. In cases where NOC has been issued by
DGAW, the same was communicated to the Customs authorities at the 1.OIt of exporl for
n lease of withheld IGST refunds of such exporter. Further, DC ARM wa' also required to
rl view whether the exporters can be removed from the list of identifIed exp( ' t' :rs.
 iNS’i’RUC'l'ioN N’t,. (14/2022-GS'I

2. However, rule 96 of the Central Goods and Service Tax Rules, 2(Il-'’ (hereinal'lcr
reft'ned to as 'CGST Rules’) has been amended retrospectively w.e.f. 01.07. ’017 to provide
for withholding of IOST refund in cases where' the verification of credentials ,I'the exporter.
ide'rtified on the basis of data analytic including the a\'ailment of ITC by rte exporter is
col'sidered essential before grant of rcfund. Clause (c) of sub-lule (4) of rule 9(; is reproduccd
bel ) \v :

(c) the Commissioner in the Board or an officer authorised by the Boo I'd. on the basis
of data analysis and risk parameters, is of the opinion that verificatioFL )f credentials
o.flhe exporter. including the availmenl o.f ITC by the exporter, is con.\id !red e.ssent i,1:
before grant o.f refund, in order to safeguard the interest of revenue

2.1 ACCordilrgiy. Pl-ilrcip£ll l’)irccTor General/ Director- Gc11cral of Dircctt ate General oF
An.tIYticS and Risk Management (DCA liM), C13iC:, New I)clhi has been a\,LFloriscd by the
Bo ud to exercise the functions under clause (c) of sub-rule (4) of rule 96 of lll€ CGST Rules
vi(te Order No. 01/2022-GST dated 21.07.2022 issucd vldc C'131(-:-20023/04/21 )2 1-GS’I

2.? Further, sub-rule (5 A) has been inserted in rule 96 to provide for tr;lnsmission of
IG ST refunds, withheld in terms of provisions of clause (c) of sub-rule (4) (>f rule 96 of the
C(iST Rules, as system generated refund in Form GST RFD-01 and to providr: that the said
sys,tern generated form shall be deemed to be the application for refund in sllch cases and
su( h application for refund shall be deemed to have been filed on th date of' such
tra'rsmission on the portal. In addition, sub-rule (5C) has also been inscrtt-d in rule 96 to
prc'vide that such system generated refund in FORM GST RFD-01 have to be dealt with in
act ordarlce with ru Ic 89 i.e, in a manner similar to other ( iS'1- li1"1)-0 1 rci'und rl;lims

3, in view of the aforesaid amendments, certain changes have been n ,I<IC in the alcrl
mi ,dule on ICES for which an Advisory No. 14 dated 29/09/2022 has beelt 'ssued by 1)(;
Sy ;terns to all the system managers. In the said advisory, it has been inlcr-cII to informed that
allew role for putting an all-India suspension, either on IEC or GS’FIN of thI: exporter as the
car,e may be, to withhold 1(;S-I- refunds has been developed for ofllcers t." DGARM. An
op' lion to revoke the said alert has also been made available to DGARM LIl’f cers. FuITlrer,
ins tructions have also been issued by DG Systems vidl3 F. No.
D(;SYS/APP/ICES/GEN/41/2022 dated 29.09.2022 to the Customs fIeld formations
re}',arding the procedure to be followed by them in respect of IGS’l' refhnds withheld due to
D(;ARM alerts on risky exporters,

4. DGARN4 on the basis of data analysis alld risk parameters, woltlcl identify thc
ex porters where veriflcation of credentials of the exporter, including the avalln lent of ITC by
tht ' exporler, is considercd essclltial before grant of l-cfurld. DG ARM would ll'e'n place all all-
Inf Iia alert on such exporter on Indian Customs EDI system along with the rc s.)ns for puttIng
tht: said alert. Once an alert is placed on an exporter, the IGS'l' rel’unds Ol :.uch exporlcl's
w,,uld be withheld and the data in respect of Shippjng Bills tiled by such exl>oder, J-or WhICh
 INS’rRLTC’I-ION Nfl. 1)4/2022-(;ST

IG:;T Scroll could not be generated due to DG ARM alert, along with the I'easons thercol
would be transmitted to GSTN through ICEG ATE for generation of refund c tjlms in FOR\4
GS"F RFD-01 in terms of provisions of sub-rule (5 A) of rule 96. Besides. the IIa:,t cases where
the exporter was identitlcd as risky, which could not bc proccs-)ed duc to pcnLllltg vcritlcatloir
or due to receipt of negative report, would also be tl'anslnittcd to GS’FN through ICFG A-l'l:
for generation of refund claims in FORM GST RFD-01 in terms of pl'ovisjl)IIS of sub-rule
(5/\) of rule 96.

5. Such refbnd claims will be made available to the jurisdictional proper of ficer on back-
office system under the category “Any other (GST paid on export of gl)ods)” with the
rernarks “Refund of IGST paid on export of goods (Refund not Ilrocessed by
IC EG ATE)”. Further, the risk parameters, on basis of which the exporter ha , t cen identified
as risky by DGARM, would be shared with the jurisdictional tax officers along with the
syl,tem generated refund claim in FORIVI GST RFD-01. In cases where the vcnfication
rel+ort in respect of the exporter has already been submitted to DG ARM by the jurisdictional
C( iST authorities, the details of- the same would also be shared with the juri' ilctional propel
of]}cer, along with the said systcn1 generated refund claim in FORM C„'S'F RFD-01.
Tr,lnsmission of such IGS’l' refunds to the jurISdictional proper of11ccrs, withll('ld on account
of identification of exporter as risky by DGARM, is being initiated on the portal .

6. On receipt of such refbnds, the jurisdictional proper officer shall imn- :ctiately process
suI;h refund claims in a manner similar to other RFD-01 refunds filed under the provisions of
rule 89 of the CGST Rules, 20 1 7

7. However, it may be noted that as these refund claims have been }’clterated by the
sy' item on the basis of Shipping Bills/ Bills of Export filed by the expori 'I, these claIms
w( lu Id be auto-acknowledged by the system and no Deficiency Memo in FoI-m GS'I- RI--D-03
ca I be issued against such system generated Form GSI' lil--D-O ! refund c]alnrs.

8. The proper officer shall ascertain the gcnuincncss of the cxponcr & verify the
correctness of availment and utilisation of I'l’C by the expoller and exercIse: Jtle diligcncc in
prI)cessing the said refund claims to safeguard interest of revenue. The proper officer maY
conduct the physical verification of places of business of the exporter, ifrequlred, to cnsurc
th;It the exporter is existing at his declared place of business and is functional/at;tlve

9. The proper officer shall pass a detailed speaking order in respect of LiII: refund claim
and shall duly upload the same along with the refand sanction order in Form GST RFD-06
on the portal in terms of Instruction No. 03/2022-GST dated 14.06.2022. 'Flte officer will
al'io foIIo IV the timelines for processing of the refund claim in terms of pl-o'/isions of sub-
section (7) of section 54 of the CGS’I- Act. It is needless to mention that ’h': procedure oi
re/iew and post-audit as prescribed in para 2.2 of Instruction No. 03/-’.tJZ2-GS'I- dated
14.06.2022 will also be applicable to such refund claims.
 INSTRU(:'l'IOT\ No. 04/2022-GS’1

1 C. In cases where the detailed investigation of the exporter or his SUppliEr; is required tc)

be conducted to verify the genuineness and correctness of ITC availed by the exporter, thc
m.ltter may be examined, if required, for resorting to provisions of sub-section ( 1 1 ) of scctioll
54 of the CGST Act, 201 7 for withholding of the refund

II . Further, the proper officer would also be required to provide feedback on the common
portal while issuing refund sanction order in FORM GST RFD-06 as with recommendation
as to whether the alert against the said taxpayer need to be continued or whether the same can
be removed, The functionality for the same would be available on the system in due course.

II. GSTN shall transmit the data regarding the outcomc ofprocesslng o{ refund by thc
proper officer, along with the feedback received from the proper oftlccr on the requirement of
removal or continuation of alert, to DG ARM for necessary action for remova] i)r continuation
oi alert

1:.. The Zonal Principa} Chief Commissioners/ Chief Commissioners are rcqucstcd to
c],)sely monitor the progress of disposal of such transmitted refund claims to (:nsurc that due
verification has been conducted before sanction and the refunds have been processed in a
tilnely manna

14. In view of the above, the SOPs dated 23.01.2020 and 20.05.2020 ])rescribing the
procedure to be followed for verification of the risky exporters and their suppliers, arc hereby
superseded.

li;. Difficulty, if any, in implementation of these instructions may plea ,e be brought to

the notice of the Board

;e„;.-
Ll./p„’
(Sanjay Mangal)
Principal Commissioner
sanjay.lnangal@nic.in

Copy to:

1. The Joint Secretaryj GST Council Secretariat, New Delhi for circulilti')n of the same
to all states for information please.

++e+++
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:ics and Risk ManagemerTt£ it li „ Itcel

j-110001
F.No. DG,
.03.2023
To 9

u/The Assistant CommiSsioner of Customs

Drawback, JNC'H> Nh,Iva Sh€.va_II
TaI-Uran, Distt-Raigad, Maharashtra-400707

Subject: Writ Petition No. 12804 of 20229 filed by M/s Vautid lndia pvt Ltd
before th9 Hon’ble l-]igh Court. Bombay_reg

Please refer to email dated 10.03.2023 of Sh Shankar Patil, Advocate for

conlnrunlcatron in respdct of'removal of Risky Exporter tag

In this regard it iP informed that M/s VAUTID INDIA PRivATE LHMITED

GSTIN:- 27AAFCV4484MIZN was identified as risky exporter in DGARM report No.
“21 AB” shared on 14.01.2021. Adverse verification report was received on
25.01.2022 from the field formation.

However, as per the directions contained in irutruction No.04/2022_(.JST iSSUed

under file No.CBEC-20/08/02/2020-GST/1377-78 dated 28.11.20221 all the cases of
Risky Exporters pending for NOC, as on lst January, 2023> have already been
transmitted to ICES on 12th January, 2023 for further transmission to GSTN though
ICEGATE as per the new SOP.

It is pertinent to mention that "DGARN4 risky exporter alert only pertains to IGST
refunds and Drawback & other export benefits are to be granted by the jurisdictional
Customs formations on merits if there no Customs offence or alert against the exporter.
DGARM has no role in Blocking of Drawback as per SOP dated 23/O1/2020 as
superseded by Instruction No. 04/2022-GST dated 28.11.2022".

Further, DGARM is no longer the competent authority for granting NOC to any
entity identified as risky exporter. The grievance regarding the pending IGST refbnd
shall be dealt by the concerned jurisdictional GST officer.
 I B
’4

Depu

Copy to: The Additional Director General, Risk 1,4anagement Centre for Customs
(DGARM), 13, Sir Vithaldas Thackerey marg, opp Patliar Hall, New Marine Lines,
Mumbai-400020 for information and necessary actions at your end please.

(i:rvi kierPg bir{gd

Deputy Dh !tor (DGARM)
 CUS/RDEWYSfMmUBWaWW/PH&l)eY€£lz©lADGa©EIE+tWtxEunHvlumbai
336930/2023/IGST-O/o Commr-Cus-Exp-Zone-III-Mumbai
r962488/2023

*@
,&b.
guIld dk an't)al ;aug '1$1n&Q11,bq
qg2i qd dw aM, graM ware,
qWMqjVt, q{ fq©t-110021.

Dated: 18.01.2023

To
All Pr. Chief Commissioners/Chief Commissioners of Customs
Madam/ Sir,

Sub: - IGST refunds stuck due to DGARM alerts on risky exporters -

reg.

Kind reference is invited to this office letter of even number and ICES
Advisory 14/2022 both dated 29th September 2022 (copy enclosed). Kind
attention is also invited to sub-rule 5 A of Rule 96 of CGST Rules, whereby
IGST refund withheld due to DGARM alerts for risky exporters shall be
transmitted to the proper officer of Central Tax, State Tax or Union
Territory Tax, as the case may be, electronically through the common
portal in a system generated FORM GST RFD-01. In compliance with
the aforesaid provision that has come in force from 1st August 2022, a
system was put in place in the Customs System (ICES/ICEGATE) to
transmit the pending IGST refund claims of risky exporters to GSTN for
further processing. The letter dated 29th September may please be referred to
as to the details of the procedure of transmission of SBs to GSTN.

2. To enable this provision, the changes introduced in the Alert Module on

ICES were also communicated to the system managers vide the aforesaid
ICES Advisory No. 14 dated 29th September 2022, and a webinar was also
organized for the field officers on 30th September 2022. However, it appears
that the field officers have not carried out the activities intended for
successful implementation of the legal provisions and the system changes,
and hence the shipping bills of the risky exporters have still not been
transmitted to GSTN. Hence, the changes made are reiterated for guidance of
the customs formations
 CUS/RDUWSrMHWUBWaDPW#BWK)22dID©MD6qK]E]B£PWHEUILHVlumbai
F336930/2023/IGST-O/o Commr-Cus-Exp-Zone-III-Mumbai
/962488/2023

3. In order to facilitate the transmission of S/Bs withheld due to DGARM

alerts for risky exporters, the following steps are to be followed to resolve
past alerts :

(i) Insertion of past alerts for IEC through new All India Alert Module
for DGARM through backend: in September 2022, 3045 alelts were
inserted from back end in respect of units that had been found to be non-
existent. In addition, DGARM has now provided another list of 467 IECs
where litigation is pending. For these 467 IECs, an alelt has been inselled in
the ICES system using All India Alert Module of DGARM through backend
(list enclosed as Annexure A and also being forwarded through email).
Further, an alert to stop Customs calculated benefits (Suspension type “I”)
for these 467 IECs had also been inserted in the System at all sites as it is not
known if there is any local investigation pending in respect of customs
benefits. DGARM has also provided two lists of residual 2639 (2335+304)
IECs and the same will also be updated on the system shortly and will also be
communicated to the customs formations through email. Thereafter, all alerts
for risky exporters that were issued till 30th September 2022 by DGARMS,
and which have still not been revoked will be populated on the system from
back end.

(ii) Revocation of past alerts by Field formations: Since there was no

mechanism of a central alert for a risky exporter, field formations had
inserted local alerts for these risky exporters in the System. These local alerts
were for suspension of both customs benefits as well as IGST benefits as
there was no functionality in the system at that time to withhold only IGST
benefits. Since these 467 alerts have now been updated centrally for
suspension of only IGST benefits, the field formations may now revoke the
local alerts (Suspension type “B”) for the 467 IECs mentioned in Annexure
A (Site-wise details of existing alerts on these 467 IECs as extracted from
database as on 13th January 2023 is enclosed as Annexure B and is also
being forwarded through email with the letter). Field formations should
revoke local alerts as the shipping bills suspended by these alerts would
get transmitted to (;STN only if there is no local alert for suspension
type G (IGST beneflts) or suspension type B (all benefits). It is reiterated
that the customs formations may revoke those alerts which were put
 CUS/RDBHySr#gMFFRIU8WaDEW/HaWDZgdE©MD6(g)EIE)[W,ft}dWLLHVlurnbai
336930/2023/IGST-O/o Commr-Cus-Exp-Zone-III-Mumbai
962488/2023

only on the basis of DGARMS alert. In respect of the 2639 residual IEC-'s9
the local alerts may be removed after this Directorate confirms the updating
of these alerts on the system.

(iii) Insertion of S/B wise Alert for which IGST refund was granted
manually: if in the past, field formations have disbursed IGST refund
manually for any SB (due to Court Orders etc.), they may ensure that SB
wise alerts are inserted in the System for customs benefits before generation
of GST scroll to avoid any instance of double payment of I(JST through
GST authorities.

(iV) Insertion of Alert communicated by other Agencies: if there is an

alert communicated by an agency other than DGARM such as DRI, DGGI,
SIIB, etc. on an IEC which is also figuring in Annexure A, field formations
may also Insert alerts at IEC level for suspending all benefits before
generating any type of scrolls to avoid transmission of such cases to GSTN
and to avoid inadvertent payment of customs calculated benefits. Such
cases are envisaged to be transmitted to GSTN only after completion of
proceedings under Customs Act.

4. It is further requested that the above steps should be completed at the

earliest so that the eligible cases are transmitted to GSTN as required by
law. The temporary scrolls may be scrutinized carefully to avoid any
inadvertent errors. If any difficulty arises, the same may kindly be brought to
the notice of this Directorate.

5. An alert to stop Customs Calculated benefit (Suspension type “1”) has also
been inserted from backend so as to ensure that long held Drawback,
RoDTEP or RoSCTL are not disbursed to these taxpayers automatically
without the knowledge of the field formations. Therefore, Held formations
may examine and revoke the alerts (Suspension type “I”) casewise on
merit.

6. Further, it is noticed that the revocation of local alerts against 3045

IECs which were forwarded by this office on 29th September, 2022 is still
pending at many customs houses. The site wise list of IECs where revocation
of local alerls by customs houses in accordance with Para 3(ii) above is still
pending, is attached as Annexure C. It is requested that this exercise be
 cus/RDIIXYSMImuBw#£EW3wK)22€£lZkotA walIEIMmyhUILFtvIurnbai
336930/2023/1(3ST-O/o Comrnr-Cus-Exp-Zone-III-Mumbai
962488/2023

completed at an early date as most of the shipping bills of risky exporters

have still not been transmitted to GSTN due to non revocation of local alerts
by customs formations. It is reiterated that the local alerts should be removed
only in accordance with Para 3.(ii). above.

7. In respect of alerts for risky exporters after 30th Septembder 2022, facility
has been provided to DGARMS for central insertion and revocation of alerts.

Yours Sincerely,

(Anuj Gogia)
Pr. ADG (ICES)

Copy for information to

1. Pr. Commissioner, GST Policy Wing for recovery of past IGST that may
have been disbursed to these untraceable units prior to insertion of alerts.

2. JS Customs/ Drawback, for examining the issue of recovery of

customs benefits disbursed to untraceable units prior to insertion of alerts
and issuing instructions to field formations, as necessary and also for
monitoring the timely revocation of local alerts by customs formations.

3. DG, DGARM

4. Pr. ADG, ACES-GST, DG Systems, Chennai