GST - Customs RELATED WORK-Change in jurisdictional authority to handle work relating to Customs such as Brand rate fixation, Acceptance of B-17 Bonds/LUT ,EOUs, Duty free import at concessional rate, etc-Customs Notification No.03/2018-Customs (N.T.) date 10.01.2018-Communication thereof-Reg.
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Drawback jurisdiction change: Drawback Section will handle exporter claims for supplies to SEZ units, expanding Customs remit. The Drawback Section, headed by a Deputy/Assistant Commissioner of Customs, which processes drawback claims under the Customs Act, will also handle drawback claims of exporters supplying goods to SEZ units within the notified jurisdiction, supplementing the functions transferred from Central Excise to Customs (including brand rate fixation, B-17 bond/LUT acceptance, EOUs and duty free concessional imports), and stakeholders may report implementation difficulties to the Commissioner.
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 jurisdiction change: Drawback Section will handle exporter claims for supplies to SEZ units, expanding Customs remit.
The Drawback Section, headed by a Deputy/Assistant Commissioner of Customs, which processes drawback claims under the Customs Act, will also handle drawback claims of exporters supplying goods to SEZ units within the notified jurisdiction, supplementing the functions transferred from Central Excise to Customs (including brand rate fixation, B-17 bond/LUT acceptance, EOUs and duty free concessional imports), and stakeholders may report implementation difficulties to the Commissioner.
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