Drawback clearance period: long pending exporter queries to be finalised using prescribed presumptive valuations and serial assignment. A Special Drawback Cell at Tuticorin will oversee disposal of drawback claims; shipping bills pending in exporters' queues for over one year will be processed without exporter replies by: assigning appropriate drawback serial numbers; applying freight at 20% of FOB and insurance at 1.125% of FOB; and valuing hangers at Rs.3 per kids' piece and Rs.5 for others.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Drawback clearance period: long pending exporter queries to be finalised using prescribed presumptive valuations and serial assignment.
A Special Drawback Cell at Tuticorin will oversee disposal of drawback claims; shipping bills pending in exporters' queues for over one year will be processed without exporter replies by: assigning appropriate drawback serial numbers; applying freight at 20% of FOB and insurance at 1.125% of FOB; and valuing hangers at Rs.3 per kids' piece and Rs.5 for others.
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