CBIC's clarification - Fee for application to grant extension of time for submission of Applications for Fixation of Brand Rate of Duty Drawback under Rule 6(1) (a) and Rule 7(1) of the Customs and Central Excise Duties Drawback Rules, 2017-Reg.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Application fee for extension of time must be paid per application, not per shipping bill, under Drawback Rules. The Board clarifies that when an exporter applies for extension of time to submit an application for fixation of the rate of duty drawback under the Drawback Rules, the application fee is payable on a per application basis, not per shipping bill, notwithstanding that a single application may include multiple shipping bills; exporters and stakeholders must comply with this per-application fee requirement.
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.
Application fee for extension of time must be paid per application, not per shipping bill, under Drawback Rules.
The Board clarifies that when an exporter applies for extension of time to submit an application for fixation of the rate of duty drawback under the Drawback Rules, the application fee is payable on a per application basis, not per shipping bill, notwithstanding that a single application may include multiple shipping bills; exporters and stakeholders must comply with this per-application fee requirement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
