9911796707
TMI BlogRegarding exports under Duty Drawback Scheme.X X X X Extracts X X X X X X X X Extracts X X X X ..... eral of CBEC. All Commissioners of Customs / Customs (Prev). All Commissioners of Customs (Appeals). All Commissioners of Customs & Central Excise. All Commissioners of Customs & Central Excise (Appeals). DG, (CEIB)/ DG, Central Excise Intelligence. DGRI/ DG (EP)/DGI/ DG, NACEN). DG (Systems and Data Management). CDR, CESTAT. Sir/Madam, Subject: Exports under Duty Drawback Scheme- Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d report, the following instructions are being issued for strict compliance. 3.1 Instructions relation to "identification of goods" and "determination of use" in terms of Section 74 of the Customs Act, 1962. (a) In terms of the section 74 of the Customs Act, 1962, the export goods are to be identified to the satisfaction of the Assistant/Deputy Commissioner of Customs. This may require examinati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atural justice, are to be issued in both cases, i.e. where drawback is proposed to be sanctioned (either in full or part) or proposed to be denied. 3.2 General Instructions with regard to expeditious processing of drawback claims under both Section 74 and Section 75 of the Customs Act, 1962. (a) While processing Drawback claims, whether under Section 74 or Section 75, wherever any deficiency is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; realization of the export proceeds/ BRC; actual freight payment certificates. It shall be also ensured that the brand rate drawback claims are disposed off in a time bound manner. (c) The field formations shall ensure the proper data entry in BRC module of EDI system. Commissioner of Customs shall constitute a special monitoring cell in their respective formations for periodic verification and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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