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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Exporters must declare actual freight on shipping bills for drawback claims under EDI system</h1> The Central Board of Excise & Customs issued instructions regarding drawback payment processing under the EDI system when prices are declared on CIF/C&F basis. Exporters must declare actual freight paid or payable on shipping bills, reflecting freight charges borne by them regardless of amounts received by shipping lines or consolidating agents. In exceptional cases where actual freight cannot be ascertained at export time, exporters may use standard published freight schedules but must review shipments post-export and immediately repay excess drawback if actual freight exceeds declared amounts. Misdeclaration resulting in revenue loss through excess drawback payment is liable for prosecution under the Customs Act, 1962. Commissioners must conduct regular test checks on 10-15% of claims to verify freight declaration accuracy and take appropriate action against misdeclaring exporters. Supplementary claims for lower actual freight than declared will not be entertained.
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