Drawback eligibility for exports under advance licences clarified; customs must allow filing and payment without insisting prior duty payment. Exports made in discharge of export obligations under VABAL or QABAL applied for before 1.4.1995 but issued on or after that date remain eligible for drawback despite imports attracting additional customs duties; customs must allow filing and payment of drawback shipping bills under Drawback Public Notice No. Drawback/PN-4/95 and the first proviso to Note 2(b) of Drawback/PN-5/95 for exports on or after 2 May 1995. Free shipping bills dated on or before 31 May 1995 may be converted to drawback shipping bills by deemed relaxation of rule 11 under rule 15 (1971 Rules) or rule 17 (1995 Rules).
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Provisions expressly mentioned in the judgment/order text.
Drawback eligibility for exports under advance licences clarified; customs must allow filing and payment without insisting prior duty payment.
Exports made in discharge of export obligations under VABAL or QABAL applied for before 1.4.1995 but issued on or after that date remain eligible for drawback despite imports attracting additional customs duties; customs must allow filing and payment of drawback shipping bills under Drawback Public Notice No. Drawback/PN-4/95 and the first proviso to Note 2(b) of Drawback/PN-5/95 for exports on or after 2 May 1995. Free shipping bills dated on or before 31 May 1995 may be converted to drawback shipping bills by deemed relaxation of rule 11 under rule 15 (1971 Rules) or rule 17 (1995 Rules).
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