Manner and time of claiming drawback on goods exported other than by post
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....form at Annexure II See Customs Series Form No. 109 in Part 5 within three months from the date on which an order permitting clearance and loading of goods for exportation under Sec. 51 is made by proper officer of customs : ^1[Provided that- (i) the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may extend the aforesai....
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....tant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be and an application fee of 2% of the FOB value or Rs. 2000/- whichever is less, shall be payable for applying for grant of extension by the ^2[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] ^3[***] ] (2) The claim shall be filed alongwith the following documents, namely :- ....
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....s may be specified in the deficiency memo. (3) The date of filing of the claim for the purpose of section 75A shall be the date of affixing the Dated Receipt Stamp on the claims which are complete in all respects, and for which an acknowledgement shall be issued in such form as may be prescribed by the ^2[Principal Commissioner of Customs or Commissioner of Customs, as the case may be]. (4) ....
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....customs, the manufacturer exporter may file a claim in the manner prescribed in this rule within three months from the date of receipt of the order so passed by the Commissioner (Appeals), Central Government or the Court, as the case may be. *********************** Notes: - 1. Substituted vide notification no. 48/2010 Cus(NT) dated 17/6/2010, before it was read as, "Provided tha....
TaxTMI
TaxTMI