Drawback claim procedure under customs law: manual shipping bills require prescribed filings and documentary compliance to qualify. Due to ICES migration, exporters who used manual shipping bills must file a triplicate drawback claim (Annexure I) within three months from the Let Export Order, with a possible further three month extension for sufficient cause. Claims must include the prescribed documentary requirements (pre receipt, triplicate shipping bill, bank certified invoice, packing list, bill of lading/airway bill, ARE 1 where applicable, insurance/test certificates, declarations on CENVAT/rebate, and bank realization certificate). Incomplete claims are returned with a deficiency memo within ten working days and, if complied with within thirty days, are treated as filed.
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Provisions expressly mentioned in the judgment/order text.
Drawback claim procedure under customs law: manual shipping bills require prescribed filings and documentary compliance to qualify.
Due to ICES migration, exporters who used manual shipping bills must file a triplicate drawback claim (Annexure I) within three months from the Let Export Order, with a possible further three month extension for sufficient cause. Claims must include the prescribed documentary requirements (pre receipt, triplicate shipping bill, bank certified invoice, packing list, bill of lading/airway bill, ARE 1 where applicable, insurance/test certificates, declarations on CENVAT/rebate, and bank realization certificate). Incomplete claims are returned with a deficiency memo within ten working days and, if complied with within thirty days, are treated as filed.
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