TaxTMI 
TaxTMI 
Streamlining the procedure of processing of Drawback claims under section 74 of the Customs Act, 1962
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.... export of goods imported and cleared under RMS. The present procedure has been scrutinized and streamlined. Accordingly, the following procedure is prescribed: 2.0 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 made by the exporter / CHA shall be accompanied by the following documents: 1. Annexure-II 2. Calculation Sheet for the drawback claim 3. Export Promotion (EP) copy of the shipping bill 4. Custom attested Export Invoice 5. Custom attested Export Packing List 6. Export Bill of Lading 7. Mate Receipt 8. BRC or G.R. Waiver, whiche....
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.... 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, alongwith the DM shall be sent to the applicant. Applicants are advised to receive back their incomplete claims through their authorized representative, otherwise the same shall be sent by Speed Post 2.3 If the claim is complete in all respects or when the exporter complies with the DM within the prescribed tim....
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.... 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 respective Custom House shall be followed. 4. The above procedure shall come into force with immediate effect. 5. Any difficulty noticed in the implementation of this Public Notice may be brought to the notice of the undersigned. Encl.: Annexures A, B (SUSHIL SOLANKI) COMMISSIONER OF CUSTOMS (EX....