Duty drawback jurisdiction shifts to Customs commissioners for DTA-to-SEZ supplies; pending claims transferred for continuity. Duty drawback claims by DTA suppliers for supplies to SEZ units or developers, accompanied by a disclaimer, shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA supplier; the same office will fix brand rates if required. Pending claims with Central Excise formations are to be transferred to the appropriate Customs commissionerates, existing Drawback Rules instructions remain in force, and designated Central Excise officers will continue to perform Customs functions until new Customs commissionerates are notified.
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 shifts to Customs commissioners for DTA-to-SEZ supplies; pending claims transferred for continuity.
Duty drawback claims by DTA suppliers for supplies to SEZ units or developers, accompanied by a disclaimer, shall be processed and paid by the Principal Commissioner or Commissioner of Customs having jurisdiction over the DTA supplier; the same office will fix brand rates if required. Pending claims with Central Excise formations are to be transferred to the appropriate Customs commissionerates, existing Drawback Rules instructions remain in force, and designated Central Excise officers will continue to perform Customs functions until new Customs commissionerates are notified.
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