Drawback filing deadlines changed: pre-export applications allowed, shorter post-export claim period, plus de minimis threshold for trivial claims. Rules 6 and 7 are amended to allow drawback applications at any time before export instead of within 120 days after export, with provisos replacing the 120 day reference by 'the aforesaid time' and shortening the subsequent claim window from sixty to thirty days from export. New Rule 7A excludes determination of drawback where the amount would be less than two per cent of the F.O.B. value. Rule 16(4) provides transitional filing windows for exports made in the 120 days before commencement and for exports within sixty days after commencement.
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Provisions expressly mentioned in the judgment/order text.
Drawback filing deadlines changed: pre-export applications allowed, shorter post-export claim period, plus de minimis threshold for trivial claims.
Rules 6 and 7 are amended to allow drawback applications at any time before export instead of within 120 days after export, with provisos replacing the 120 day reference by "the aforesaid time" and shortening the subsequent claim window from sixty to thirty days from export. New Rule 7A excludes determination of drawback where the amount would be less than two per cent of the F.O.B. value. Rule 16(4) provides transitional filing windows for exports made in the 120 days before commencement and for exports within sixty days after commencement.
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