Duty Drawback Scheme compilation instructs circulation of a procedural manual to ensure uniform export drawback administration and compliance. Compilation of Duty Drawback Scheme instructions consolidates administrative and procedural guidance issued by the Central Board of Excise & Customs into a manual for operational use by customs field formations and the exporting community, and directs its distribution to promote uniform administration and compliance with drawback processing requirements.
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Provisions expressly mentioned in the judgment/order text.
Duty Drawback Scheme compilation instructs circulation of a procedural manual to ensure uniform export drawback administration and compliance.
Compilation of Duty Drawback Scheme instructions consolidates administrative and procedural guidance issued by the Central Board of Excise & Customs into a manual for operational use by customs field formations and the exporting community, and directs its distribution to promote uniform administration and compliance with drawback processing requirements.
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