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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: .....

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fective spares were re-exported u/s-74 of the Customs Act, 1962 claiming drawback which is ineligible, because to be eligible for drawback u/s-74 of the Customs Act, 1962 the goods imported and re-exported should be one and the same. 2. In view of su .....

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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 spa .....

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