Audit Report No. 15/2011-12, Section 2 – Duty Drawback Scheme: All aspects to be covered in speaking orders issued in each case of export under section 74 of Customs Act, 1962- regarding

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.... Central Board of Excise & Customs Drawback Division New Delhi, dated the 5^th September, 2013 To All Chief Commissioners of Customs / Customs (Prev), All Chief Commissioners of Customs & Central Excise, All Directors General of CBEC / Chief Commissioner (AR), CESTAT All Commissioners of Customs / Customs (Prev)/ Customs & Central Excise All Commissioners of Customs (Appe....

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....bservations regarding payment of claims under section 74 in a manner inconsistent with provisions of Rule 5 of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 relating to manner and time of claiming drawback, the Board's Instructions dated 31.7.13 had directed field formations to, inter alia, ensure due diligence in the application of said Rule. 3. In the light of the overa....