Statement/Declaration to be made on exports other than exports under rule 12
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....t of the goods - (a) state on the shipping bill or bill of export 3[or entry made under section 84 of the Customs Act, 1962, for exports by post], the description, quantity and such other particulars as are necessary for deciding whether the goods are entitled to drawback, and if so, at what rate or rates and make a declaration on the relevant shipping bill or bill of export 3A[or entry made und....
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....rised agent, and for reasons to be recorded, exempt such exporter or his authorised agent from the provisions of this clause; (b) furnish to the proper officer of Customs, a copy of shipment invoice or any other document giving particulars of the description, quantity and value of the goods to be exported. (2) Where the amount or rate of drawback has been determined under rule 6 or rule 7, the ....
TaxTMI
TaxTMI