Drawback claim savings permit late filing of previously exported goods' claims under the rules' prescribed procedure. Rule 8 preserves exporter claims for drawback where goods were exported before the rules' commencement but not disposed of, requiring such claims to be dealt with under these rules. It further permits exporters who exported goods under a prior drawback claim but did not file for payment before commencement to submit their claims within a prescribed post commencement period, using the procedure specified in rule 5.
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 claim savings permit late filing of previously exported goods' claims under the rules' prescribed procedure.
Rule 8 preserves exporter claims for drawback where goods were exported before the rules' commencement but not disposed of, requiring such claims to be dealt with under these rules. It further permits exporters who exported goods under a prior drawback claim but did not file for payment before commencement to submit their claims within a prescribed post commencement period, using the procedure specified in rule 5.
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