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            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.

            <h1>Duty Drawback claim procedure: AIR or Brand Rate chosen on shipping bill; required documents, deficiencies returned without stopping shipment.</h1> Procedure for claiming Duty Drawback requires exporters to elect AIR or the Brand Rate on the Shipping Bill at export; for electronic Shipping Bills the Bill itself is the claim and for manual exports the triplicate copy serves as the claim. A claim is complete only when accompanied by prescribed documents under the Drawback Rules; deficiencies may lead to return of the claim but will not stop the export shipment. Drawback on goods exported by post is governed by the Drawback Rules procedure for postal exports.

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