Regarding exports under Duty Drawback Scheme.

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....;    All Chief Commissioners of Customs / Customs (Prev). All Chief Commissioners of Customs & Central Excise. All Directors General of CBEC. All Commissioners of Customs / Customs (Prev).  All Commissioners of Customs (Appeals).  All Commissioners of Customs & Central Excise. All Commissioners of Customs & Central Excise (Appeals). DG, (CEIB)/ DG, Central Excise Intelligence. DGRI/ DG (EP)/DGI/ DG, NACEN). DG (Systems and Data Management). CDR, CESTAT.   Sir/Madam,                            Subject: Exports under Duty Drawback Scheme- Reg.&nbsp....

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....1962. (a) In terms of the section 74 of the Customs Act, 1962, the export goods are to be identified to the satisfaction of the Assistant/Deputy Commissioner of Customs. This may require examination and verification of various parameters, including but not limited to physical properties, weight, marks and numbers, test reports, if any, documentary evidences vis-à-vis import documents etc., for identification of the goods. If such export goods have been 'used after import', the same is to be determined besides establishing the identity of the goods. It may be ensured that in all such cases where drawback under section 74 is claimed, the Assistant/Deputy Commissioner of Customs shall pass a speaking order giving detailed reasons wit....