Drawback - Tourist Baggage eligible to DBK- Scheme changed

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....ice of the Board that certain Custom Houses had refused to allow drawback and other export benefits on export goods which were procured by foreign buyers during their visit to India by making payment in freely convertible foreign currency which was deposited in cash with authorised foreign exchange dealers; and where such goods were generally exported as tourist baggage. 3. The issue has been exa....

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.... (i) The appropriate shipping bill should be filed under Section 50 of the Customs Act, 1962 by the Indian Exporter/Seller or his authorised representative and not by the foreign tourist, because the foreign tourist would leave India and it would not be possible to fix responsibility in India for any possible mis-declaration on the shipping bill. However, since a visiting tourist may procure goods....

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.... a case it must be possible to link the Currency Declaration Form to Foreign Exchange Encashment Certificate and the signature of the visiting tourist/buyer on the Currency Declaration Form must tally with his signature on his passport. (iii) A written contract may not be insisted upon. However, in case a written contract is produced to Customs at the time of clearance of goods or at the time of....