Drawback declaration requirements govern export documentation, including particulars, claim statements, and restrictions on separate rebate claims. Exports other than exports under rule 12 require the exporter to state on the shipping bill or bill of export, or on the entry made for exports by post, the description, quantity and other particulars needed to determine eligibility for drawback and the applicable rate. The exporter must declare that a drawback claim is being made and that no separate rebate claim has been or will be made for duties on containers, packing materials or materials used in manufacture. The customs officer may exempt compliance for reasons beyond the exporter's control.
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 declaration requirements govern export documentation, including particulars, claim statements, and restrictions on separate rebate claims.
Exports other than exports under rule 12 require the exporter to state on the shipping bill or bill of export, or on the entry made for exports by post, the description, quantity and other particulars needed to determine eligibility for drawback and the applicable rate. The exporter must declare that a drawback claim is being made and that no separate rebate claim has been or will be made for duties on containers, packing materials or materials used in manufacture. The customs officer may exempt compliance for reasons beyond the exporter's control.
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