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of <h1>Mumbai Customs Simplifies Duty Drawback Claims Process u/s 74; New Procedures Effective Immediately for Exporters and Importers.</h1> The circular from the Commissioner of Customs (Export Promotion) in Mumbai outlines a streamlined procedure for processing duty drawback claims under Section 74 of the Customs Act, 1962. Exporters, importers, and custom house agents must submit specific documents, including shipping bills, invoices, and evidence of duty payment, with their claims. Incomplete applications will be returned with a deficiency memo, and claims must be completed within a specified timeframe. The document also details verification processes and the issuance of necessary certificates to ensure no pending demands against the party. The new procedure is effective immediately, with provisions for addressing implementation difficulties.
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