Wrong availment of DEPB/Drawback benefit in respect of exports where imports were made without payment of customs duty under notification No. 32/97-Cus. dated 1-4-1997 – regarding

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....New Delhi Subject: Wrong availment of DEPB/Drawback benefit in respect of exports where imports were made without payment of customs duty under notification No. 32/97-Cus. dated 1-4-1997 - regarding. Kind attention is invited to DOR Circular No. 26/2002-Cus. dated 16-5-2002 on the subject issue where customs field formations were alerted about cases involving unintended/double benefit in the for....

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....e imports had taken place on availing the facility of customs Notification No. 32/97, no AIR of drawback is extended. For the purpose of ease of identification of export consignments where benefit of Customs Notification No. 32/97 was taken at the time of import, it should be made mandatory for the party to declare this fact on the body of the shipping bill along with details of materials imported....