Appropriate authority for sanction and disbursement of drawback claims on supplies made by domestic Tariff Area (DTA) units to units located in Special Economic Zone (SEZ)

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....rs of Regional Advisory Committees and Members of the Trade is invited to the above mentioned subject and Public Notice No. 32/2015 dated 21.04.2015 and Board's Circulars Nos. 6/2005-cus dated 03.02.2005, 43/2007-cus dated 05.12.2007 and 39/2010-Cus dated 15.10.2010 regarding sanction and disbursement of drawback claims made against supplies made by DTA units to units in SEZ. In modification of Public Notice No.32/2015 dated 21.04.2014, following Public Notice is being issued. 2. The Board Circular No. 6/2005-Cus, dated 03.02.2005 clarified that with operationalisation of the provisions of Chapter X-A of the Customs Act, 1962 w.e.f. 11.5.2004, drawback is to be granted for the supplies made from the DTA to the SEZ. It was also clarifi....

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....all make arrangements for issue of authorization and drawback cheque books (wherever EDI facilities are not available for directly crediting the said amount to the Bank Accounts of the exporters) as clarified by the Board vide Circular No. 6/2005-Cus, dated 3.2.2005. It was also mentioned in the Circular No. 43/2007-Cus dated 05.12.2007 that according to Rule 2(zd) of SEZ Rules, 2006, Specified Officer means Joint Commissioner Deputy Commissioner Assistant Commissioner of Customs posted in the SEZ. The procedure regarding issue of authorization and drawback cheque books continued to be same as clarified by the Board vide Circular No. 6/2005-Cus, dated 3.2.2005. 4. As regards the arrangement of obtaining authorization and cheque books from....