Prescribes procedural requirements for processing and approval...

Prescribes procedural requirements for processing and approval of Brand Rate of Drawback (BRoD) applications under the Customs and Central Excise Duties Drawback Rules, 2017: BRoD applications must be received and processed by the Brand Rate Fixation Cell (BRFC), which shall scrutinize documents, obtain verification reports, apply prescribed risk-based verification sampling, prepare a checklist and a self-contained recommendation, and return deficient claims for compliance; all proposals are to be routed for approval to the Commissioner of Customs, whose approval constitutes the final determination of drawback rate; the Standing Order takes immediate effect and includes an enclosed checklist of documentary, valuation, certification and export verification conditions to be satisfied prior to sanction.

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