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Claim of Ineligible DBK- u/s 74 of Customs Act 1962

Customs - 23/2016 - Dated:- 2-7-2016 - GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS NEW CUSTOM HOUSE, MEENAMBAKKAM, CHENNAI-VII COMMISSIONERATE F.No. S. Misc. 471/2013 (Drawback-Air) Dated: 02/07/2016 PUBLI NOTICE No. 23/2016 Sub : Claim of ineligible DBK- u/s 74 of Customs Act, 1962 1. It has come to notice at Mumbai Customs that new parts/spares were imported and utilized in repair of medical equipments and power equipments and the de .....

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of customs (Export Examination) on first check basis. In this regard the instructions contained in the following circulars 46/2011-Customs, 35/2013-Customs, 16/2016-Customs may also be referred. 3. Trade is also directed to explicitly mention the spare part name and its serial number in the B/E at the import stage itself, so that there will not be any doubt or dispute in identifying and matching the goods at the time of examination of their re-export under section 74. 4. As per Board's Circu .....

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