Drawback prohibition on exports to Nepal: exporters must declare origin on shipping bills and authorities will conduct random checks. No drawback shall be allowed on goods exported to Nepal if those goods were imported into India from third countries. Exporters claiming drawback must declare on the shipping bill that goods destined for Nepal were not imported from third countries, and field formations shall undertake random verification to confirm the genuineness of such declarations. Public notices and standing orders are to be issued and implementation difficulties reported to the Board.
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 prohibition on exports to Nepal: exporters must declare origin on shipping bills and authorities will conduct random checks.
No drawback shall be allowed on goods exported to Nepal if those goods were imported into India from third countries. Exporters claiming drawback must declare on the shipping bill that goods destined for Nepal were not imported from third countries, and field formations shall undertake random verification to confirm the genuineness of such declarations. Public notices and standing orders are to be issued and implementation difficulties reported to the Board.
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