Incidence of National Calamity Contingent Duty clarified for Brand Rate duty drawback calculations; stakeholders urged to follow CBIC instruction. Instruction communicates that National Calamity Contingent Duty (NCCD) must be accounted for in calculating the Brand Rate for duty drawback and directs importers, exporters and other stakeholders to consult Instruction No. 5/2020-Cus dated 12.05.2020 issued by the Joint Commissioner (Drawback), CBIC. Stakeholders are asked to implement the prescribed treatment and report any difficulties to the Deputy Commissioner, Customs (Prev.), Jamnagar.
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Provisions expressly mentioned in the judgment/order text.
Incidence of National Calamity Contingent Duty clarified for Brand Rate duty drawback calculations; stakeholders urged to follow CBIC instruction.
Instruction communicates that National Calamity Contingent Duty (NCCD) must be accounted for in calculating the Brand Rate for duty drawback and directs importers, exporters and other stakeholders to consult Instruction No. 5/2020-Cus dated 12.05.2020 issued by the Joint Commissioner (Drawback), CBIC. Stakeholders are asked to implement the prescribed treatment and report any difficulties to the Deputy Commissioner, Customs (Prev.), Jamnagar.
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