Duty drawback jurisdiction shifted to the DTA unit's customs commissionerate; local customs to process claims and fix brand rates. Administration of duty drawback for supplies from DTA units to SEZ units or developers is reallocated so that drawback claims accompanied by a disclaimer shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA supplier; that office will also handle brand rate fixation where required. Pending claims with Central Excise formations must be transferred to the corresponding Customs jurisdiction with careful coordination, and designated Central Excise officers will continue to discharge Customs functions until Customs commissionerates replace existing formations.
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.
Duty drawback jurisdiction shifted to the DTA unit's customs commissionerate; local customs to process claims and fix brand rates.
Administration of duty drawback for supplies from DTA units to SEZ units or developers is reallocated so that drawback claims accompanied by a disclaimer shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA supplier; that office will also handle brand rate fixation where required. Pending claims with Central Excise formations must be transferred to the corresponding Customs jurisdiction with careful coordination, and designated Central Excise officers will continue to discharge Customs functions until Customs commissionerates replace existing formations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
