Customs drawback claims for postal exports require marked packing, prescribed forms, and deemed filing dates on receipt by customs. Procedure for claiming drawback on goods exported by post requires the outer packing to bear the words 'DRAWBACK EXPORT' in bold letters and requires the exporter to deliver a duly completed claim in the prescribed form, in quadruplicate, to the competent postal authority along with the parcel or package. The date on which the proper officer of Customs receives the claim form from the postal authorities is deemed to be the date of filing of the drawback claim for the purpose of section 75A.
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 claims for postal exports require marked packing, prescribed forms, and deemed filing dates on receipt by customs.
Procedure for claiming drawback on goods exported by post requires the outer packing to bear the words "DRAWBACK EXPORT" in bold letters and requires the exporter to deliver a duly completed claim in the prescribed form, in quadruplicate, to the competent postal authority along with the parcel or package. The date on which the proper officer of Customs receives the claim form from the postal authorities is deemed to be the date of filing of the drawback claim for the purpose of section 75A.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
