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

[MUKUND THAKKAR]

YES IT IS REQ.

[srinivas m]

Sir,

Thanks for your reply, wherein you have stated that the DBK-I, DBK-II/IIA, DBKIII/IIIA etc. are required for filing Drawback application under Rule 7 of the Customs, Central Excise duties Drawback Rules, 1995. But, the consultant is relying on the Board Circular No. 14-Customs/2003 dt. 06.03.2003 and is of the opining that the said documents need not be signed by the CE/CA as per the directions of the Board in the said circular. Your opinion on this issue please.

M Srinivas

AI Summary

Drawback application attestation requirement: DBK forms may need CE/CA attestation, but a Board circular suggests exemptions. The core operative question is whether DBK forms required for a drawback application under the Customs Drawback Rules must be attested by the Certificate of Exporter or a Chartered Accountant. One view asserts attestation is mandatory for filing; an alternative reliance on a Board circular suggests those signatures are not required, creating a conflict over the mandatory nature of CE/CA attestation for DBK submission.