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 ..... sioners of Customs / Customs (Prev). All Chief Commissioners of Customs Central Excise. All Directors General 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, NA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck to exporters. The Board has submitted a detailed ATN (Action Taken Note) in response to the observations and recommendations of the C AG. 3. In the background of the recommendations/observations of the C AG made in the said report, the following instructions are being issued for strict compliance. 3.1 Instructions relation to identification of goods and determinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons with regard to establishing the identity or otherwise of the goods under re-export, and determination of use, if any, while sanctioning Duty Drawback or otherwise. It may further be noted that the detailed speaking orders, following the principles of natural 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 deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that periodic sample checks and verifications are carried out with respect to the export declarations including classification, descriptions, weight etc.; the value of export goods declared as per the Export Valuation Rules; availment/ reversal of CENVAT credit wherever applicable; realization of the export proceeds/ BRC; actual freight payment certificates. It shall be also ensured that the br ..... X X X X Extracts X X X X X X X X Extracts X X X X
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