TaxTMI 
TaxTMI 
Manner and time of claiming drawback on goods exported other than by post
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....ure 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 aforesaid period of three months by a period of three mo....
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....of the FOB value or ₹ 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 :- (a) Triplicate copy of the Shipping Bill bearing examination report recorded by the proper officer of the customs at....
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.... as the case may be]. (4) (a) Any claim which is incomplete in any material particulars or is without the documents specified in sub-rule (2) shall not be accepted for the purpose of section 75A and such claim shall be returned to the claimant with the deficiency memo in the form prescribed by the 2[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] within fifteen d....