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of <h1>Bengaluru Customs Issues Guidelines for Brand Rate Drawback Claims u/s 75 of Customs Act 1962.</h1> The circular from Bengaluru City Customs outlines procedures for processing Brand Rate Drawback claims under Section 75 of the Customs Act, 1962. It mandates that all applications be complete and submitted with necessary documents to avoid delays. Incomplete applications are returned with a Deficiency Memo. Exporters must adhere to specific timelines for submitting claims and can request extensions with applicable fees. The document details bond requirements for provisional drawbacks and lists required documents for applications. It emphasizes the importance of a covering letter and proper documentation, with immediate implementation and a mechanism for resolving difficulties.
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