Streamlining the procedure of processing of Drawback claims under Section 74 of the Customs Act, 1962- Reg.

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....Act, 1962, including drawback claims for export of goods imported and cleared under RMS. The present procedure has been scrutinized and streamlined. Accordingly, the following procedure is prescribed. 2. The documents to be submitted along with a claim have been broadly prescribed under Rule 5(2) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. Accordingly, the application for claim of drawback under section 74 to be made by the exporter/CHA shall be accompanied by the following documents:- 1. Triplicate copy of Shipping Bill bearing examination report. 2. Annexure -II 3. Calculation Sheet for the drawback claim 4. Export Promotion (EP) copy of the shipping bill ....

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....ng staff in the drawback section shall initially receive the application and give a provisional acknowledgement on the photocopy of the application to the exporter/CHA. 2.2 Preliminary scrutiny of the application with respect to its completeness and availability of all the relevant documents shall be done. Applications which are incomplete or without any relevant documents, shall be dealt with as per the provisions of Rule 5(4) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 and shall be returned to the applicant along with the Deficiency Memo(DM) as prescribed in Annexure A within fifteen days. It is clarified that all claim papers, including documents submitted by the applicant, along with the DM shall be se....

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.... the goods were originally imported from a Customs House other than this Custom House, NPC/NOC is being obtained from the respective Customs House to ensure that no refund has been claimed against the B/E and no audit objection/demands are pending against the Bill of Entry/party for recovery. However, the past experience has been that obtaining NOCs takes a lot of time and are seldom received within the time limit of one month available for processing the claims. Therefore, in such cases, letters for NPC and NOC to sections concerned of the respective Custom House shall be put in a sealed cover and handed over to the exporter/CHA, in case the exporter/CHA so desires. In other cases, the present practice of sending the letters by post to the....

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.... hereby directed to submit the following (ticked) documents for processing of the claim; 1. Triplicate copy of Shipping Bill bearing examination report. 2. Annexure -II 3. Calculation Sheet for the drawback claim 4. Export Promotion (EP) copy of the shipping bill 5. Custom attested Export Invoice 6. Custom attested Export Packing List 7. Export Bill of Lading 8. Mate Receipt 9. BRC or G.R, Waiver whichever is applicable 10. Duplicate (Importer) Copy of Bill of Entry 11. Import Invoice 12. Import Packing List 13. Evidence of payment of duty at the time of import i.e TR-6 Challan (Original) 14. Certificate regarding non-availment/reversal of Cenvat Credit against Import:- a) From Central Excise in cas....