Drawback claims: exporters must declare duty payment and use-status on shipping bills and supply supporting documents. Exporters must state on the shipping bill or bill of export the particulars necessary to determine entitlement to drawback under section 74 and declare that the export is made under a drawback claim, that customs duties were paid on the imported goods, and whether the imported goods were taken into use. The exporter must furnish copies of the Bill of Entry or other prescribed import clearance document, import invoice, proof of duty payment, export invoice, packing list and, where necessary, RBI permission to re export. The Principal Commissioner or Commissioner may exempt non compliance for reasons beyond the exporter's control, for reasons to be recorded.
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 claims: exporters must declare duty payment and use-status on shipping bills and supply supporting documents.
Exporters must state on the shipping bill or bill of export the particulars necessary to determine entitlement to drawback under section 74 and declare that the export is made under a drawback claim, that customs duties were paid on the imported goods, and whether the imported goods were taken into use. The exporter must furnish copies of the Bill of Entry or other prescribed import clearance document, import invoice, proof of duty payment, export invoice, packing list and, where necessary, RBI permission to re export. The Principal Commissioner or Commissioner may exempt non compliance for reasons beyond the exporter's control, for reasons to be recorded.
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