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of <h1>New Procedure for Drawback Claims u/s 74 of Customs Act Requires Specific Documents and Timely Submission.</h1> The circular outlines a streamlined procedure for processing drawback claims under Section 74 of the Customs Act, 1962. Exporters, importers, and customs brokers must submit specific documents, including shipping bills, invoices, and evidence of duty payment. Applications are initially registered and scanned, then reviewed for completeness. Incomplete applications are returned with a Deficiency Memo, and claims must be completed within 30 days. If goods were imported from a different customs house, a No Objection Certificate is required. The procedure is effective immediately, and any implementation difficulties should be reported to the Commissioner of Customs, Mangaluru.
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