Risk-based processing of duty drawback claims routes shipping bills for automated facilitation or officer referral, with payouts via PFMS. Shipping bills claiming duty drawback are routed from ICES to RMS after filing a correct and complete EGM for risk evaluation; RMS indicates whether a claim is to be facilitated without intervention or referred to the appropriate Customs officer for further checks, while the payment mechanism for drawback amounts transitions to automated transmission from the Customs Automated System to PFMS for final credit to exporters' bank accounts.
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.
Risk-based processing of duty drawback claims routes shipping bills for automated facilitation or officer referral, with payouts via PFMS.
Shipping bills claiming duty drawback are routed from ICES to RMS after filing a correct and complete EGM for risk evaluation; RMS indicates whether a claim is to be facilitated without intervention or referred to the appropriate Customs officer for further checks, while the payment mechanism for drawback amounts transitions to automated transmission from the Customs Automated System to PFMS for final credit to exporters' bank accounts.
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