drawbacl application under simplified rules.

[srinivas m]

Sir,

I would like to know whether while filing a drawback application under Brand rate, the enclosures i.e. dbki, dbkii etc. has to be attested by the CE or CA.

M Srinivas

AI Summary

Clarification Sought on Attestation Requirements for Drawback Applications Under Brand Rate: Circular vs. Respondent Advice A user inquired about the necessity for attestation by a Chartered Engineer (CE) or Chartered Accountant (CA) when filing a drawback application under the Brand rate, specifically regarding enclosures like DBK-I and DBK-II. A respondent confirmed that attestation is required. However, the user noted that their consultant referenced Board Circular No. 14-Customs/2003, which suggests that these documents may not need CE/CA signatures. The user sought further clarification on this discrepancy between the circular and the respondent's advice.