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Conversion to SBs to DBK SBs - Power Delegated to Commissioners
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....ersion of Shipping Bills to Drawback S/ Bills - Reg. Attention is invited to Ministry's Budget Notification No. 32/98-Customs (NT) dated the 2nd June, 1998 (Copy enclosed)1 amending Rule 12(1)(a) of the Customs & Central Excise Duties Drawback Rules, 1995, with view to delegating powers of relaxation of this rule to Commissioners of Customs. Rule 12(1)(a) inter alia requires an exporter to ma....
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.... 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-Customs 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 is required to file an application for brand rate of dra....