https://www.taxtmi.com/circulars?id=71222 Deficiency memos for drawback claims under Section 74 of the Customs Act, 1962 must use the standardised format prescribed in Annexure-I to CBIC Circular No. 31/2026-Customs. Immediate adoption is required for all such claims to ensure uniformity, transparency and timely disposal. Supervisory officers must sensitise staff, ensure strict compliance and communicate the requirements through official channels. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 11:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71222 Deficiency memos for drawback claims under Section 74 of the Customs Act, 1962 must use the standardised format prescribed in Annexure-I to CBIC Circular No. 31/2026-Customs. Immediate adoption is required for all such claims to ensure uniformity, transparency and timely disposal. Supervisory officers must sensitise staff, ensure strict compliance and communicate the requirements through official channels. Circulars Customs Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71222