Dear Sir,
We need to file DBK clam instead of DEPB License w.e.f. 22.09.11 Circular No. 42/2010 Cus. dated 22.09.10.
In this connection , Since our shippling bill EP copy was hold before Customs for last one and half year now we have received in last week now we seek your advice on the following points:-
1- What is time limit for filing the DBK
2- If there is delay in filing the DBK benefits , what is the proedure for getting delay condone for the department .
Regards
Pradeep Jain
Guidelines for Filing Duty Drawback Claims and Delay Condonation under Circular No. 42/2010 and Section 75 Customs Act. A query was raised regarding the process of filing a Duty Drawback (DBK) claim instead of using a DEPB License, following Circular No. 42/2010. The individual sought advice on the time limit for filing the DBK and the procedure for condoning delays. The response suggested that the DBK application could be filed without the EP copy of the shipping bill by informing the jurisdictional Commissioner of Central Excise. The commissioner might condone a 60-day delay, but there is a risk of losing benefits under section 75 of the Customs Act and relevant DBK Rules. (AI Summary)
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