Drawback claims procedure: filing deadline, documentary requirements, and extension rules govern re-export duty refunds. Claims for drawback on re-exported imported goods must be filed in the prescribed form within three months of the customs order permitting export, subject to specified extensions by customs authorities on application and payment of fees; claims must include prescribed supporting documents (shipping bill with examination report, bill of entry, import invoice, proof of duty payment, RBI permission where needed, export invoice, and transport document) and complete claims are dated on affixation of a Dated Receipt Stamp, while incomplete claims returned with a deficiency memo must be remedied within thirty days to be treated as filed.
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Provisions expressly mentioned in the judgment/order text.
Drawback claims procedure: filing deadline, documentary requirements, and extension rules govern re-export duty refunds.
Claims for drawback on re-exported imported goods must be filed in the prescribed form within three months of the customs order permitting export, subject to specified extensions by customs authorities on application and payment of fees; claims must include prescribed supporting documents (shipping bill with examination report, bill of entry, import invoice, proof of duty payment, RBI permission where needed, export invoice, and transport document) and complete claims are dated on affixation of a Dated Receipt Stamp, while incomplete claims returned with a deficiency memo must be remedied within thirty days to be treated as filed.
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