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Other aspects relating to Duty Drawback: - CBEC's Customs Manual 2023 - CustomsExtract ..... of filing of the claim. Commissioners of Customs are to undertake a periodic review and monitoring of the status of pending drawback claims. [Refer Circular No.46/2011-Cus., dated 20-10-2011] 7.3 The field formations are to ensure periodic sample checks and verifications with respect to export declarations accepted for AIR drawback purposes and these are to be regarded as audit checks and their proper record maintained. These include checks on value, present market value, verification of actual ..... x x x x x Extracts x x x x x Other aspects relating to Duty Drawback - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... y also be considered by Commissioners. Detections that indicate lower FOB/realization or other information of relevance when benefits under FTP are also involved should also be intimated to Regional Authority of DGFT for necessary action. [Refer Circular No.46/2011-Cus., dated 20-10-2011,Instruction F.No. 603/01/2011-DBK dated 11-10-2013 and Circular no. 32/2017- Customs dated 27.07.2017] 7.4 Further, by way of audit, the Commissioners are also to exercise special checks, in cases of first time ..... x x x x x Extracts x x x x x Other aspects relating to Duty Drawback - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... 9/41/2018-DBK dated 27.09.2018. The main action points are briefly as follows: (i) EGM to be filed by various stakeholders within a week of let export order, (ii) EGM errors should not exceed 1% of total shipping bills, (iii) Queries should be resolved well within a month’s time and number of queries should be monitored at senior level, (iv) Drawback claims must be cleared on a daily basis and scrolls generated by major Customs stations at least twice a week and by others once every week o ..... x x x x x Extracts x x x x x Other aspects relating to Duty Drawback - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x
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