DEPB - Exemption from Special Addl. Duty (SAD)- A few Illustrations

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....legate powers to the Commissioners of Customs for conversion of Shipping Bills to Drawback S/Bills - Regarding. Attention in invited to Ministry's Budget Notification No. 32/98-Cus. (N.T.), dated the 2nd June, 1998 (Copy enclosed) ^1 amending Rule 12(1)(a) of the Customs & Central Excise Duties Drawback Rules, 1995, with a view to delegating powers of relaxation of this rule to Commissioners of....

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....the Shipping Bill was filed for export. The Commissioners, may on receipt of a written representation from the exporter ensure that the exercise of the power under the proviso is done as per the guidelines prescribed in Ministry's Circular No. 74/97-Cus., dated 30-12-1997 issued vide F.No. 609/443/97-DBK and that the drawback is otherwise admissible on merits. 4. Furthermore, where the exporter....