https://www.taxtmi.com/circulars?id=70405 Customs field formations are directed to issue deficiency memos for duty drawback claims under section 74 of the Customs Act, 1962 in the prescribed format. The template lists the documents and information to be furnished, including the calculation sheet, shipping bill, export and import documents, proof of duty payment, declarations or certificates for IGST-related claims, an affidavit, RBI permission where necessary, and other relevant records. Non-compliance within thirty days will result in the claim being treated as not filed under the applicable drawback rules. en-us Sat, 04 Jul 2026 00:00:00 +0530 Mon, 06 Jul 2026 18:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70405 Customs field formations are directed to issue deficiency memos for duty drawback claims under section 74 of the Customs Act, 1962 in the prescribed format. The template lists the documents and information to be furnished, including the calculation sheet, shipping bill, export and import documents, proof of duty payment, declarations or certificates for IGST-related claims, an affidavit, RBI permission where necessary, and other relevant records. Non-compliance within thirty days will result in the claim being treated as not filed under the applicable drawback rules. Circulars Customs Sat, 04 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70405