TaxTMI 
TaxTMI 
Streamlining the procedure of processing of Drawback claims under section 74 of the Customs Act, 1962
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....tion 74 of the Customs Act, 1962, including drawback claims for export of goods imported and cleared under RMS. As the Commissionerate is operational on e-office, the present procedure has been streamlined for prompt processing and decision making in the matter of drawback claims filed u/s 74 of the Customs Act, 1962. 2.1 The Rule 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rule, 1995 (as amended), prescribes the manner and time of claiming drawback on goods exported other than by post. Accordingly, the application for claim of drawback u/s 74 of the Customs Act, 1962 made by the exporters/CBs shall be accompanied by the following documents: - 1. Annexure-II 2. Signed copy of calculation sheet/draw....
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....ate register specifically maintained for claims under section 74 of Customs Act, 1962. The staff shall also mention Sr. No. of the register with Dated Receipt Stamp on the main application and give receiving on the photocopy of the application and thereafter forward the application electronically to the concerned Appraiser/Superintendent through e-office by assigning a file number. 2.3 The Drawback Section 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....
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.... reply to the Drawback Section, within 02 working days. 3.2 In case when the goods were originally imported from a Custom House other than this Custom House, NOC will be obtained from the respective Custom 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 / exporter for recovery. In such cases, letters for NOC to sections concerned of the respective Custom House shall be put in a sealed cover and handed over to the exporter / CB, in case the exporter / CB so desires. In other cases, the present practice of sending the letters by post or through e-mail to the respective Custom House shall be followed. 4 The above procedure shall come into force with im....
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.... 11. If the exporter is claiming IGST amount paid at the time of import then they have to provide the certificate duly signed by the Central/State/UT GST officer having jurisdiction over the exporter, that no credit of integrated tax/compensation cess paid on imported goods has been availed or no refund of such credit or integrated tax paid on re-exported goods has been availed or no refund of such credit or integrated tax paid on re-exported goods has been claimed. 12. Affidavit of stamp paper of Rs. 500 (notarized) 13. Permission from RBI for re-export of the goods, wherever necessary 14. Any other relevant document, wherever necessary; Your drawback claim is returned herewith and if the requirements specif....