Declaration under Rule 12(1)(a)(ii)of Drawback Rule for availing AIR of Drawback

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..... brought to the notice of the Board that certain Custom Houses are relying on the first proviso to Rule 3 of Customs & Central Excise Rules, 1995 & Declaration filed by exporters under Rule 12(1) (a) (ii) of the said Rules to seek evidence of payment of duties and evidence of import of inputs against individual consiqnments exported by individual exporters under claim for Drawback at All Industry R .....

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..... ure of inputs, even if the All Industry Rate has customs portion, should be insisted upon by the field formations alongwith declaration filed by exporters under Rule 12(1) (a) (ii) of the Customs & Central Excise Duties Drawback Rules, 1995. 4. Board will like to review if there is any need to amend the aforesaid Rule 3 - Declarations made under Rule 12, for claiming All Industry Rate of Drawback .....

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