Drawback determination: exporters may seek official determination or provisional payment pending final rate, subject to bonds and extensions. Where no amount or rate of duty drawback has been determined, an exporter or manufacturer may apply to the Principal Commissioner or Commissioner having jurisdiction for determination within three months, subject to permitted extensions and fees. The Commissioner shall inquire and determine the drawback. An applicant may request provisional payment, which may be allowed up to the claimed amount subject to bonds or security and later adjustment against the final determination. The Central Government may revoke or direct withdrawal of any determined rate or amount.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Drawback determination: exporters may seek official determination or provisional payment pending final rate, subject to bonds and extensions.
Where no amount or rate of duty drawback has been determined, an exporter or manufacturer may apply to the Principal Commissioner or Commissioner having jurisdiction for determination within three months, subject to permitted extensions and fees. The Commissioner shall inquire and determine the drawback. An applicant may request provisional payment, which may be allowed up to the claimed amount subject to bonds or security and later adjustment against the final determination. The Central Government may revoke or direct withdrawal of any determined rate or amount.
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