TMI BlogAmendment of the Customs, Central Excise & Service Tax Drawback Rules, 1995 and the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995- reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs, Central Excise Service Tax Drawback Rules, 1995 and the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995- reg. Sir/Madam, The undersigned is directed to say that the Board has amended the Customs, Central Excise Service Tax Drawback Rules, 1995 and the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 vide Notifications No. 49/2010-Customs (N.T) and 48/2010-Customs (N.T) both dated 17th June, 2010. The rules have been amended to make the time limits prescribed for making various applications/claims of drawback under the Rules more exporter friendly, to liberalize granting of extensions in case of delays and to delegate greater powers in that regard to the field officers at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if he is satisfied that the exporter was prevented by sufficient cause from filing application within the aforesaid time period. The claim may be filed within 3 months from the date of publication of All Industry Rate (AIR) of Drawback or from the date of communication of the brand rate of drawback. This period may be extended by 9 months by the AC/DC and by another 6 months by the Commissioner. Drawback on Re-export of imported goods [ Rule 5 of the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 ] This claim has to be filed within 3 months from the date of Let Export Order. The period may be extended further by 3 more months by the AC/DC in case he has satisfied that the exporter was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve cases an application fee equivalent to 1% of the FOB value of exports or Rs. 1000/-, whichever is less, shall be payable for applying for grant of extension by the AC/DC and an application fee of 2% of the FOB value of exports or Rs. 2000/-, whichever is less, shall be payable for applying for grant of extension by the Commissioner. 6. The applications for fixation of Brand Rate of drawback have to be filed in the office of the Commissioner of Central Excise (or Customs Central Excise) as provided in rules 6 and 7 of the Customs, Central Excise Service Tax Drawback Rules, 1995 and as already advised vide the above mentioned circular. If there is a delay in making the application, the Assistant/Deputy Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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