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<h1>Customs Reorganization: Principal Commissioner to Handle Duty Drawback Claims for DTA Supplies to SEZ Under GST Regime.</h1> The circular addresses the reorganization of customs functions following the implementation of GST, specifically concerning duty drawback claims for supplies from Domestic Tariff Area (DTA) units to Special Economic Zones (SEZ). The responsibility for processing and paying these claims, when accompanied by a disclaimer, will now fall under the jurisdiction of the Principal Commissioner or Commissioner of Customs. This change applies to new claims filed from July 1, 2017, onwards, while pending claims will be transferred to the appropriate customs authority. Existing processing instructions remain unchanged, and Central Excise officers are designated as customs officers under the Customs Act.