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

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...., and all concerned: The present procedure of processing drawback claims under Section 74 of the Customs Act, 1962, including drawback claims for export of goods imported and cleared under RMS, has been examined. With a view to further streamline it, the following procedure is prescribed: 2. The application for claim of drawback under section 74 made by the exporter/CHA should be accompanied by the following documents: a) Annexure -II; b) Calculation Sheet for the drawback claim; c) Copy of Shipping Bill; d) Export Invoice & Packing List; e )Export Bill of Lading; f) Copy of Bill of Entry; g) Import Invoice; h) Import Packing List; i) Evidence of payment ....

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....miner Superintendent/ Appraiser of Drawback section. 2.2 The Examiner / Superintendent /Appraiser shall primarily scrutinize the application with respect to its completeness and availability of all the relevant documents as prescribed above. 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 as amended and shall be returned to the claimant along with the Deficiency Memo (DM) within fifteen days. The format of the Deficiency Memo is prescribed in Annexure - A. It is clarified that all claim papers, including documents submitted by the applicant, along with the DM shall be sent to the applican....

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...., MANGALORE To, All Trade Associations Copy for information to: 1. The Principal Chief Commissioner of Central Tax, Bengaluru Zone, Bangaluru. 2. The Chief Commissioner of Customs, Bengaluru Zone, Bengaluru. 3. The Principal Commissioner of Customs, AP & ACC, Bengaluru. 4. The Commissioner of Customs, Bengaluru City Customs, Bengaluru. 5. The Commissioner of Customs (Appeals), Bengaluru. 6. Bengaluru Customs Website. 7. Notice Board. ANNEXURE - A OFFICE OF THE COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU - 575 010 Telephone No. 0824-2408164, website -http://bangalorecustoms.gov.in, Email- [email protected] C. No: Date: DEFICIENCY MEMO To, M/s,________....

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....iled or no refund of such credit or integrated tax paid on re-exported goods has been claimed; l) Affidavit/ Undertaking bond if required; m) Export examination report dully certified by the shed officers and whether goods are used or not must be mentioned in report; n) Permission from RBI for re-export of the goods, wherever necessary; o) Any other relevant document. Your drawback claim is returned herewith in terms of Rule 5 (4) (a) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 (as amended), and if the requirements specified in this deficiency memo are not complied with within thirty days, your claim shall be treated as not filed for the purpose of Rule 5(1) as per the provisi....