Brand rate fixation: pending applications transferred to customs commissionerate of export place; nodal officer appointed to manage transfers. Brand rate fixation for drawback claims will be dealt with by the Customs Commissionerate having jurisdiction over the place of export; exporters with exports from multiple places may file with the Commissionerate of any one chosen export location. Pending applications filed with Central Excise prior to the GST transition must be transferred with all documents to the Customs Commissionerate having jurisdiction over the chosen place of export. The Deputy/Assistant Commissioner of Customs (Drawback), ICC, Bengaluru is nominated as the nodal officer to take over these pending applications.
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 fixation: pending applications transferred to customs commissionerate of export place; nodal officer appointed to manage transfers.
Brand rate fixation for drawback claims will be dealt with by the Customs Commissionerate having jurisdiction over the place of export; exporters with exports from multiple places may file with the Commissionerate of any one chosen export location. Pending applications filed with Central Excise prior to the GST transition must be transferred with all documents to the Customs Commissionerate having jurisdiction over the chosen place of export. The Deputy/Assistant Commissioner of Customs (Drawback), ICC, Bengaluru is nominated as the nodal officer to take over these pending applications.
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