Market verification of ready-made garments limited to suspect or sensitive consignments; drawback claims to be settled promptly. Field formations must restrict market verification of ready-made garment exports to genuinely suspect cases or consignments for sensitive destinations, since separate drawback entries with prescribed rates and caps mitigate over-valuation risks; any verification must be completed expeditiously and drawback claims settled within three months of goods' entry for export, and the guidance must be issued to staff and trade by standing orders and public notice.
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Provisions expressly mentioned in the judgment/order text.
Market verification of ready-made garments limited to suspect or sensitive consignments; drawback claims to be settled promptly.
Field formations must restrict market verification of ready-made garment exports to genuinely suspect cases or consignments for sensitive destinations, since separate drawback entries with prescribed rates and caps mitigate over-valuation risks; any verification must be completed expeditiously and drawback claims settled within three months of goods' entry for export, and the guidance must be issued to staff and trade by standing orders and public notice.
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