Drawback---Appraisers authorised to sanction DBK upto Rs. One lakh at all ports

Drawback sanction authority: appraisers now have uniform sanction limits across ports, with random checks and full pre-audit.

Customs Appraisers at all ports are authorised to sanction drawback claims up to a uniform limit in each case; Assistant Commissioners must conduct random test checks of five percent of cases to ensure compliance with sanctioning instructions; Internal Audit will continue to perform 100% pre-audit of all drawback claims; Customs Houses must issue standing orders and public notices to inform staff and trade; earlier circulars delegating sanctioning powers are superseded.