Recovery of drawback when export proceeds not realised requires customs action triggered by XOS statements sent to nodal customs. Recovery of drawback under Rule 16A applies when export sale proceeds have not been realised; XOS Statements, containing shipping bill and port details, are to be supplied by Regional Offices to designated nodal Customs Houses, which must forward instances of non repatriation to Port of Export Customs to initiate recovery. Nodal Customs Houses must disseminate RBI XOS information to port authorities within fifteen days.
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.
Recovery of drawback when export proceeds not realised requires customs action triggered by XOS statements sent to nodal customs.
Recovery of drawback under Rule 16A applies when export sale proceeds have not been realised; XOS Statements, containing shipping bill and port details, are to be supplied by Regional Offices to designated nodal Customs Houses, which must forward instances of non repatriation to Port of Export Customs to initiate recovery. Nodal Customs Houses must disseminate RBI XOS information to port authorities within fifteen days.
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