Customs-Drawback- Pendency of Drawback claims clue to non-receipt of Brand Rate letters under Rule 6 and Rule 7 of the Customs, Central Excise & Service Tax Duties Drawback Rules, 1995 from the Jurisdictional Central Excise Authorities within time limit prescribed in Board's Circular No. 14-cus-2003 dated 06.03.2003-reg.
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Brand Rate Drawback requirement: exporters must submit sanction or attested application copies or claims may be treated as not pursued. Exporters and customs brokers must submit either the Brand Rate sanction/fixation order from the jurisdictional Central Excise Commissionerate or, if not yet fixed, a copy of the application filed with a self-declaration that the Brand Rate remains unfixed; both documents must be attested by the jurisdictional DC/AC of Central Excise. Failure to submit by the deadline will result in pending Brand Rate drawback shipping bills being disposed of as not pursued.
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.
Brand Rate Drawback requirement: exporters must submit sanction or attested application copies or claims may be treated as not pursued.
Exporters and customs brokers must submit either the Brand Rate sanction/fixation order from the jurisdictional Central Excise Commissionerate or, if not yet fixed, a copy of the application filed with a self-declaration that the Brand Rate remains unfixed; both documents must be attested by the jurisdictional DC/AC of Central Excise. Failure to submit by the deadline will result in pending Brand Rate drawback shipping bills being disposed of as not pursued.
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