Customs drawback verification requires manufacturers to allow authorised officers access for inspection of premises and materials used. A manufacturer claiming drawback must allow an authorised Central Government officer reasonable access to the manufacturing premises. The officer may inspect the premises to verify the manufacturing process, the materials or components used, and the entitlement to drawback or the applicable amount or rate of drawback under the rules.
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.
Customs drawback verification requires manufacturers to allow authorised officers access for inspection of premises and materials used.
A manufacturer claiming drawback must allow an authorised Central Government officer reasonable access to the manufacturing premises. The officer may inspect the premises to verify the manufacturing process, the materials or components used, and the entitlement to drawback or the applicable amount or rate of drawback under the rules.
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