DIRECTORATE OF DATA MANAGEMENT

CUSTOMS & CENTRAL EXCISE

NEW DELHI

CUSTOMS

Monthly Revenue Performance Report

November, 2010

1. CUSTOMS REVENUE TREND Upto November, 2010, the total custom revenue realization is 84368 Crores which is 62.51% more than the actual realization of `51916 Crores upto November, 2009. In absolute terms, the actual revenue realization is more by `32452.55 Crores..

2. ALL INDIA ZONAL REVENUE TREND

The zone wise revenue realization trend during November, 2010 is as under:

S. No. / Name of The Region / Zone / Target 2010-11 (in Crores ) / Revenue upto November 2009-10
(in Crores) / Revenue upto November 2010-11
(in Crores) / Excess / Shortfall in Revenue over 2009-10 / % Age Excess / Short Fall over 2009-10
1 / Mumbai-I (CUS) / 8985 / 3274.91 / 5961.39 / 2686.48 / 82.03
2 / Mumbai-II (CUS) / 22165 / 11384.64 / 17675.46 / 6290.82 / 55.26
3 / Mumbai-III (CUS) / 6330 / 3249.67 / 4334.96 / 1085.29 / 33.40
4 / Mumbai-I (C.EX.) / 5 / 5.19 / 8.71 / 3.52 / 67.82
5 / Mumbai-II (C.EX.) / 5 / 0.03 / 1.78 / 1.75
6 / Pune / 1190 / 372.38 / 1031.34 / 658.96 / 176.96
7 / Nagpur / 455 / 242.63 / 328.28 / 85.65 / 35.30
8 / Ahmedabad (CUS) / 16050 / 5423.05 / 12858.47 / 7435.42 / 137.11
9 / Ahmedabad (C.EX) / 875 / 316.11 / 664.66 / 348.55 / 110.26
10 / Vadodara / 390 / 125.66 / 101.71 / -23.95 / -19.06
Western Region / 56450 / 24394.27 / 42966.76 / 18572.49 / 76.13
11 / Bangalore / 3750 / 1684.96 / 2553.96 / 869.00 / 51.57
12 / Mysore / 10 / 22.03 / 9.51 / -12.52 / -56.83
13 / Cochin (C.EX.) / 3735 / 1095.52 / 2104.36 / 1008.84 / 92.09
14 / Hyderabad (C.EX.) / 1140 / 590.78 / 799.66 / 208.88 / 35.36
15 / Vishakhapatnam(C.EX.) / 3820 / 1409.55 / 3349.77 / 1940.22 / 137.65
16 / Chennai (CUS) / 18585 / 9236.32 / 14377.82 / 5141.50 / 55.67
17 / Chennai (PREV.) / 2300 / 981.20 / 1363.88 / 382.68 / 39.00
18 / Chennai (C.EX.) / 395 / 213.39 / 316.43 / 103.04 / 48.29
19 / Coimbatore / 35 / 2.17 / 66.56 / 64.39
Southern Region / 33770 / 15235.92 / 24941.95 / 9706.03 / 63.70
20 / Lucknow (C.EX.) / -1.19 / -2.10 / -0.91 / -76.47
21 / Meerut (C.EX.) / 1580 / 825.69 / 1114.28 / 288.59 / 34.95
22 / Patna (PREV.) / 110 / 52.79 / 89.77 / 36.98 / 70.05
23 / Ranchi / -0.15 / 0.00 / 0.15 / 100.00
24 / Delhi / 11990 / 6409.72 / 7077.86 / 668.14 / 10.42
25 / Delhi (PREV.) / 165 / 78.77 / 94.73 / 15.96 / 20.26
26 / Delhi (C.EX.) / 1350 / 688.49 / 1041.13 / 352.64 / 51.22
27 / Chandigarh / 700 / 387.59 / 411.62 / 24.03 / 6.20
S. No. / Name of The Region / Zone / Target 2010-11 (in Crores ) / Revenue upto November 2009-10
(in Crores) / Revenue upto November 2010-11
(in Crores) / Excess / Shortfall in Revenue over 2009-10 / % Age Excess / Short Fall over 2009-10
28 / Jaipur / 35 / 23.71 / 13.57 / -10.14 / -42.77
29 / Bhopal (C.EX.) / 225 / 98.95 / 241.73 / 142.78 / 144.30
Northern Region / 16155 / 8564.37 / 10082.59 / 1518.22 / 17.73
30 / Kolkata (CUS.) / 6495 / 3165.63 / 4564.15 / 1398.52 / 44.18
31 / Bhubaneswar / 2085 / 532.57 / 1780.79 / 1248.22 / 234.38
32 / Shillong / 45 / 22.97 / 32.04 / 9.07 / 39.49
Eastern Region / 8625 / 3721.17 / 6376.98 / 2655.81 / 71.37
All India / 115000 / 51916 / 84368 / 32452.55 / 62.51

Note: Does not include revenue of Rs.446 Crore (reported in Telegraphic Summary report of the month) in respect of Tuticorin for the period October to November, 2010 and that of Delhi (Imp. & Gen.) Rs.643 Crore (reported in Telegraphic Summary report of the month) for the month of November, 2010 as MRR for these months were not uploaded by the Commissionerates.

2.1 ZONAL ANALYSIS

Customs revenue contribution of Western, Southern, Northern and Eastern Regions is, 50.93%, 29.56%, 11.95% and 7.56 % respectively in the total revenue collected upto November, 2010. The revenue growth over the corresponding period last year is 76.13%, 63.70%, 17.73% and 71.37% in Western, Southern, Northern and Eastern Regions respectively.

2.2. CHIEF COMMISSIONERS’ REPORT FOR SHORTFALL IN REVENUE

Out of 32 Zones, 4 have realized less revenue as compared to last year. No analysis has been received from Chief Commissioners of two Zones namely Lucknow and Jaipur.

VADODARA ZONE

The actual revenue realization upto November, 2010 is Rs.101.71 Crores as against Rs.125.66 Crores upto November, 2009 resulting in a negative growth of Rs.23.95 Crores (19.06%).

Brief revenue analysis with special reference to major assessees and commodities

The Revenue comes from Bonded warehouse or SEZ units (M/s. Essar SEZ, Surat). The Collections upto November, 2010, in Surat – I, have been Rs. 107.72 Crores as against Rs. 141.39 Crores during November, 2009 thereby showing a decline of Rs. 33.67 Crores i.e. 23.82 %. The substantial portion of the Customs Revenue in Surat – I Commissionerate comes from duty payment made by M/s. Essar SEZ, Hazira. M/s. Essar SEZ, Hazira has paid Rs. 305.79 Crores upto November, 2010. The duty payment this year is reportedly less, on account of its exit/denotification from the SEZ scheme with effect from 01.04.2010.

MYSORE ( C.EX.)

The actual revenue realization upto November, 2010 is Rs.9.51 Crores as against Rs.22.03 Crores upto November, 2009 resulting in a negative growth of Rs.12.52 Crores (56.83%).

Brief revenue analysis with special reference to major assessees and commodities

The revenue target fixed for Mangalore Commissionerate is 750 Crores for the year 2010 –11. The net revenue realized upto November 2010, is 405.27 Crore. As compared to this, the revenue realized during the same period (Nov.) of last year was 217.43 crore. The principal reason for the increase in revenue is re-introduction of import duty on Crude petroleum in the Budget 2010-11 which was exempted earlier and M/s. MRPL, the only importer of Crude Petroleum in this Commissionerate paid duty of 65.39 Crores on crude petroleum during the month of April 2010 as they could not get Advance licence. Other reason is the re-introduction of export duty on iron ore ‘fines’ w.e.f 24th December 2009. Import/Export duty on Crude Petroleum and Iron Ore has constituted 23.71% and 25.80% respectively of total revenue. The commodity-wise revenue analysis of the major commodities is as under:

(i) Iron Ore: - Export duty on iron ore ‘fines’ was nil from 08.12.2008 to 23.12.2009. Export duty on iron ore ‘lumps’ and iron ore ‘pellets’ was also reduced to 5 % during the above period. Almost 85 % of the export from Mangalore, Karwar and Belekeri ports is of iron ore ‘fines’. However, export duty @ 5% on Iron ore fines has been reintroduced with effect from 24.12.2009 and duty on lumps has also been increased from 5% to 10%. Further w.e.f. 29.04.2010 duty on Lumps has been increased to 15%. On account of this, there is a substantial increase in revenue collection (`104.56 Crore) upto Nov. 2010 on comparison with same period last year i.e. Nov. 2009 (17.90 Crore).

(ii) Crude Petroleum:- There has been no Customs duty on crude petroleum for the last two years. Only NCCD was leviable on it, which is charged at the specific rate of Rs.50 per MT. Basic Customs duty of 5% has been re introduced on crude petroleum in the Budget 2010. On this account the total revenue on crude petroleum has been substantially increased to Rs.96.09 Crore upto November 2010 as compared to total duty of Rs.36.57 Crore for the same period of financial year 2009-10, showing increase in duty collection to the tune of Rs.59.52 Crore. M/s. MRPL are the only importer of crude in this Commissionerate, who have started utilization of Advance licence scrips from last week of April 2010 and as such, during the month of November they have paid only Rs. 4.55 Crores towards NCCD.

LUCKNOW ( C.EX.)

The actual revenue realization upto November, 2010 is Rs.-2.10 Crores as against Rs.-1.19 Crores upto November, 2009 resulting in a negative growth of Rs.0.91 Crores (76.47%).

REVENUE ANALYSIS NOT RECEIVED

JAIPUR ZONE

The actual revenue realization upto November, 2010 is Rs.13.57 Crores as against Rs.23.71 Crores upto November, 2009 resulting in a negative growth of Rs.10.14 Crores (42.77%).

REVENUE ANALYSIS NOT RECEIVED

2.3 CHIEF COMMISSIONERS’ REPORT FOR GAIN IN REVENUE

Out of 28 zones which have achieved positive revenue, only Chief Commissioners of Mumbai-II (Cus.) Pune, Ahmedabad(Cus), Cochin (C.Ex.), Vishakhapatnam(C.Ex.), Chennai (Cus.), Chennai (Prev.), Chennai (C.Ex.) and Delhi have sent their revenue analysis report.

No Revenue Analysis has been received from Chief Commissioners of Mumbai-I (Cus.), Mumbai-III (Cus.) Mumbai-I (Ex.), Mumbai-II(Ex.), Nagpur, Ahmedabad (C.Ex), Bangalore, Hyderabad, Coimbatore, Meerut(C.Ex.), Patna(Prev.), Ranchi, Delhi (Prev.) Delhi (C.Ex.), Chandigarh, Bhopal, Kolkata (Cus), Bhubaneshwar and Shillong.

MUMBAI-I (CUS.) ZONE

The actual revenue realization upto November, 2010 is Rs.5961.39 Crores as against Rs.3274.91 Crores upto November, 2009 resulting in a growth of Rs.2686.48 Crores (82.03%).

MUMBAI-II (CUS.) ZONE

The actual revenue realization upto November, 2010 is Rs. 17675.46 Crores as against Rs. 11384.64 Crores upto November, 2009 resulting in a growth of Rs. 6290.82 Crores (55.26%).

Brief revenue analysis with special reference to major assessees and commodities

The following commodities have recorded major positive /negative growth/decline in revenue in November, 2010 as compared to October, 2010: Project Import (52.05%), Refined Petroleum Oils (43.92%), Machine Tools & Parts (23.05%), Electrical Machinery (-17.17%), All other non-ferrous metals (-17.14%), Dyes, Paints & Colours (-17.04), Copper (-16.21%) and Aluminium (-11.53%).

A brief analysis of the reasons of the revenue trend of these commodities is as under:

1. Project Import:-

The increase in revenue in the month of November, 2010 as compared to the revenue collected during the month of October, 2010 is due to imports by (i) M/s Birla Corporation Ltd. (ii) M/s Bombardier Transportation India Ltd. (iii) M/s Hindustan Petroleum Corporation Ltd. For Project registered during previous months and new project registration and imports by (i) M/s Shree Cement Ltd. (iii) M/s BOC India Ltd.

2. Refined Petroleum Oils:-

The increase is due to higher quantum of imports effected by the major importers of the item i.e. Shell India, Savita Gandhar Oil etc. Further, increased revenue collection for the item upto Nov., 2010 could be attributed to overall positive outlook in general economic/industrial scenario in the country.

3. Machine Tools & Parts:

The increase in revenue is due to progressive growth in the manufacturing sector. Further as there is overall revival in the economy in the financial year 2011-11, as compared to the financial year 2009-10, hence ther is growth of 43% as compared to the revenue collected upto the Month of November, 2009.

4. Electrical Machinery:

There has been higher imports of instruments by major importers like Vodafone Essar, Siemens and Schneider Electric India in the month of November, 2010 as compared to October, 2010. Goods under CTH 90 are highly technical and specific use equipments, demands of which usually vary from month to month. It has been decreased in November, 2010. However, if imports of ‘Instrumental’ are seen over a longer duration of period, there volume has increased due to the upward trend in imports of highly technical and specific use equipments by above importers, which may be the reason for increase in imports upto the Month of November, 2009.

5. Dyes, Paints & Colours:

The decrease in revenue is due to import of the same item. The amount of revenue was higher upto the Month of November, 2009.

6. Aluminium:

The decrease in revenue is due to substantial decrease of import of the subject goods during the month. Further the reason for increase of revenue collected upto November, 2010 is due to overall increase in the volume of trade both in terms of value and quantity of the subject goods as compared to the period upto November, 2009 and increase of CVD from 8% to 10% in this financial year.

MUMBAI-III (CUS.) ZONE

The actual revenue realization upto November, 2010 is Rs. 4334.96 Crores as against Rs. 3249.67 Crores upto November, 2009 resulting in a growth of Rs. 1085.29 Crores (33.40%).

REVENUE ANALYSIS NOT RECEIVED

MUMBAI-I C.EX.

The actual revenue realization upto November, 2010is Rs. 8.71 Crores as against Rs. 5.19 Crores upto November, 2009 resulting in a growth of Rs. 3.52 Crores (67.82%).

REVENUE ANALYSIS NOT RECEIVED

MUMBAI-II C.EX.

The actual revenue realization upto November, 2010 is Rs. 1.78 Crores as against Rs. 0.03 Crores upto November, 2009 resulting in a growth of Rs. 1.75 Crores (5833.33%).

REVENUE ANALYSIS NOT RECEIVED

PUNE ZONE

The actual revenue realization upto November, 2010 is Rs. 1031.34 Crores as against Rs. 372.38 Crores upto November, 2009 resulting in a growth of Rs. 658.96 Crores (716.96%).