Audit Report No.15/2011-2012, Section 2 - Duty Drawback Scheme: Re-export under section 74 of Customs Act 1962

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..... ief Commissioners / Chief Commissioners Principal Directors General / Directors General Principal Commissioners/Commissioners, All under CBEC Subject: Audit Report No.15/2011-2012, Section 2 - Duty Drawback Scheme: Re-export under section 74 of Customs Act 1962 -regarding Madam/Sir, Attention of field formations is drawn to Board s Circular No.46/2011-Customs dated 20.10.2011 .....

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..... of being also examined by the Commissioner for its legality and propriety. Based on feedback, Board has noted some issues and to enhance the efficiency of this mechanism it further directs that the examination report on shipping bill must be recorded separately in a self-contained and explicit manner on each of the two aspects of identity and use. The examination report should not be made of p .....

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