Audit Report No. 15/2011-12, Section 2 – Duty Drawback Scheme: All aspects to be covered in speaking orders issued in each case of export under section 74 of Customs Act, 1962- regarding

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..... e Customs Drawback Division New Delhi, dated the 5 th September, 2013 To All Chief Commissioners of Customs / Customs (Prev), All Chief Commissioners of Customs Central Excise, All Directors General of CBEC / Chief Commissioner (AR), CESTAT All Commissioners of Customs / Customs (Prev)/ Customs Central Excise All Commissioners of Customs (Appeals)/ Customs Central Exc .....

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..... regarding payment of claims under section 74 in a manner inconsistent with provisions of Rule 5 of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 relating to manner and time of claiming drawback, the Board s Instructions dated 31.7.13 had directed field formations to, inter alia, ensure due diligence in the application of said Rule . 3. In the light of the overall .....

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