Reconciliation of export proceeds must not require in-person BRC submissions; commissioners to prevent avoidable procedural grievances. The Board disapproves field practices that insist on in-person submission of BRCs/negative statements, repeated document requisitions, and mandatory personal hearings for exporters during duty drawback reconciliation, and directs Commissioners to prevent such grievances by issuing Standing Orders and supervising the reconciliation process to avoid unnecessary in-person appearances and duplicative demands.
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Provisions expressly mentioned in the judgment/order text.
Reconciliation of export proceeds must not require in-person BRC submissions; commissioners to prevent avoidable procedural grievances.
The Board disapproves field practices that insist on in-person submission of BRCs/negative statements, repeated document requisitions, and mandatory personal hearings for exporters during duty drawback reconciliation, and directs Commissioners to prevent such grievances by issuing Standing Orders and supervising the reconciliation process to avoid unnecessary in-person appearances and duplicative demands.
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