Duty Drawback - CBEC's Customs Manual 2023 - Customs

..... toms and beyond that by the Board. [Refer Notification No.33/94-Cus(N.T.) dated 01.07.1994] 1.2 Application by exporter is required to be made within 3 months from the date on which an order permitting clearance and loading of goods for exportation is made by the proper officer. This period may be extended up to 12 months from such date of order subject to conditions and fee payment. [Refer Circular No.13/2010-Cus., dated 24-6-2010] 1.3 A portion of the Customs duty paid at the time of import is .....

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Duty Drawback - CBEC s Customs Manual 2023 - Customs

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..... r on each of the two aspects of identity and use. The examination report should not be made of phrases that are cryptic, generalised or sweeping in nature such as ‘as per declaration’, ‘in such condition’, ‘found in order’, ‘found as declared’, ‘goods are same’ etc. [Refer Circular No.16/2016-Cus., dated 09.05.2016] 1.6 In order to prevent dual benefit while sanctioning drawback under Section 74 of the Customs Act, 1962, it may be ensur .....

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Duty Drawback - CBEC s Customs Manual 2023 - Customs

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