Drawback sanctioning power delegated to appraisers in major customs houses, subject to percentage checks and pre-audit. Appraisers in Major Customs Houses are authorised to sanction drawback claims up to an enhanced ceiling, while appraisers at other customs stations retain a lower limit. Assistant Commissioners must perform random percentage test checks of sanctioned cases to ensure conformity with sanctioning instructions. All drawback claims remain subject to 100% pre-audit by the Internal Audit Department, and standing orders and public notices are to be issued and forwarded to central oversight offices.
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.
Drawback sanctioning power delegated to appraisers in major customs houses, subject to percentage checks and pre-audit.
Appraisers in Major Customs Houses are authorised to sanction drawback claims up to an enhanced ceiling, while appraisers at other customs stations retain a lower limit. Assistant Commissioners must perform random percentage test checks of sanctioned cases to ensure conformity with sanctioning instructions. All drawback claims remain subject to 100% pre-audit by the Internal Audit Department, and standing orders and public notices are to be issued and forwarded to central oversight offices.
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