Drawback determination and provisional payment rules govern exporter applications, bonding requirements, adjustment, and governmental withdrawal powers. Where no amount or rate of drawback has been determined for exported goods, the exporter may apply within the prescribed period to the Principal Commissioner or Commissioner of Customs for determination, with relevant facts and duty details. The period may be extended on application and payment of prescribed fees, and the proper officer must determine the drawback after inquiry. Provisional drawback may also be allowed against a bond, with adjustment on final determination and recovery of any excess. The Central Government may revoke or direct withdrawal of the determination.
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 and provisional payment rules govern exporter applications, bonding requirements, adjustment, and governmental withdrawal powers.
Where no amount or rate of drawback has been determined for exported goods, the exporter may apply within the prescribed period to the Principal Commissioner or Commissioner of Customs for determination, with relevant facts and duty details. The period may be extended on application and payment of prescribed fees, and the proper officer must determine the drawback after inquiry. Provisional drawback may also be allowed against a bond, with adjustment on final determination and recovery of any excess. The Central Government may revoke or direct withdrawal of the determination.
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