https://www.taxtmi.com/circulars?id=7388 Where exporters have contracted on FOB terms but due to exigency ship by air at their expense, drawback need not be reworked by deducting freight from contracted FOB value; benefit is limited and conditional. Exporters must declare exigency to the Assistant Commissioner/Deputy Commissioner (Drawback) before filing Shipping Bills, providing shipment details and prior uses of the concession; the official will verify bona fides, permit filing and clearance, and decide preferably before Drawback processing. Disputed cases may see temporary deduction of airfreight with later speaking orders on differential amounts. en-us Thu, 03 Sep 2009 00:00:00 +0530 Sat, 05 Sep 2009 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7388 Where exporters have contracted on FOB terms but due to exigency ship by air at their expense, drawback need not be reworked by deducting freight from contracted FOB value; benefit is limited and conditional. Exporters must declare exigency to the Assistant Commissioner/Deputy Commissioner (Drawback) before filing Shipping Bills, providing shipment details and prior uses of the concession; the official will verify bona fides, permit filing and clearance, and decide preferably before Drawback processing. Disputed cases may see temporary deduction of airfreight with later speaking orders on differential amounts. Circulars Customs Thu, 03 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7388