Delegation of power: commissioners may convert shipping bills to drawback S/Bs subject to guidelines and brand-rate application compliance. Commissioners of Customs are empowered to convert Shipping Bills into Drawback Shipping Bills on written representations from exporters, applying the Ministry's prescribed guidelines and ensuring drawback admissibility on merits; conversion tied to timely filing of any required brand-rate application with the Directorate of Drawback. Pending cases lacking Ministry-furnished factual reports are to be disposed of by Commissioners on merits following the factual report recommendations, and the change must be publicised via Public Notices or Standing Orders.
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Delegation of power: commissioners may convert shipping bills to drawback S/Bs subject to guidelines and brand-rate application compliance.
Commissioners of Customs are empowered to convert Shipping Bills into Drawback Shipping Bills on written representations from exporters, applying the Ministry's prescribed guidelines and ensuring drawback admissibility on merits; conversion tied to timely filing of any required brand-rate application with the Directorate of Drawback. Pending cases lacking Ministry-furnished factual reports are to be disposed of by Commissioners on merits following the factual report recommendations, and the change must be publicised via Public Notices or Standing Orders.
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