https://www.taxtmi.com/circulars?id=1072 Delegation authorises Commissioners of Customs at the filing port to grant relaxation under the proviso to Rule 12(1)(a) of the Drawback Rules when an exporter submits a written representation; such exercise must follow the factual-report guidelines of Circular No. 74/97-Cus. and ensure drawback admissibility. Relaxation is not to be granted where a brand-rate application is required unless that application was timely filed with the Directorate of Drawback. Pending cases for which factual reports were sought by the Ministry must be disposed of by the Commissioners on the basis of those reports and merits, and the Circular should be publicised by Public Notices and Standing Orders. en-us Wed, 15 Jul 1998 00:00:00 +0530 Tue, 19 Aug 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1072 Delegation authorises Commissioners of Customs at the filing port to grant relaxation under the proviso to Rule 12(1)(a) of the Drawback Rules when an exporter submits a written representation; such exercise must follow the factual-report guidelines of Circular No. 74/97-Cus. and ensure drawback admissibility. Relaxation is not to be granted where a brand-rate application is required unless that application was timely filed with the Directorate of Drawback. Pending cases for which factual reports were sought by the Ministry must be disposed of by the Commissioners on the basis of those reports and merits, and the Circular should be publicised by Public Notices and Standing Orders. Circulars Customs Wed, 15 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1072