Drawback information verification power enables customs officers to demand records and documents from manufacturers and exporters. Power is conferred on specially authorised customs officers to require a manufacturer, exporter or any other person likely to possess relevant material to furnish information and produce books of account and documents needed for drawback administration. The power may be exercised for determining the class or description of materials or components used in production or manufacture, or the duty paid on them, for verifying the correctness of information supplied in connection with the rate or amount of drawback, for checking the correctness of a drawback claim, and for obtaining any other information considered relevant or useful by the Principal Commissioner of Customs or Commissioner of Customs.
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 information verification power enables customs officers to demand records and documents from manufacturers and exporters.
Power is conferred on specially authorised customs officers to require a manufacturer, exporter or any other person likely to possess relevant material to furnish information and produce books of account and documents needed for drawback administration. The power may be exercised for determining the class or description of materials or components used in production or manufacture, or the duty paid on them, for verifying the correctness of information supplied in connection with the rate or amount of drawback, for checking the correctness of a drawback claim, and for obtaining any other information considered relevant or useful by the Principal Commissioner of Customs or Commissioner of Customs.
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