Declaration under Rule 12(1) (a)(ii) of Drawback Rule for availing AIR of Drawback.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Drawback. Export Promotion Councils have brought to the notice of the Board that certain Customs Houses are relying on the first proviso to Rule 3 of Customs & Central Excise Rules, 1995 & Declaration filed by exporters under Rule 12(1)(a)(ii) of the said Rules to seek evidence of payment of duties and evidence of import of inputs against individual consignments exported by individual expor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f actual duties suffered on imported or indigenous nature of inputs used, even if the All Industry Rate has customs portion, should be insisted upon by the field formations alongwith declaration filed by exporters under Rule 12(1)(a)(ii) of the Customs & Central Excise Duties Drawback Rules, 1995. It is also pertinent to mention that the intention of the first proviso to Rule 3 is essentially t....