Deficiency Memo under section 74 of the Customs Act, 1962

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....ment Street, New Delhi- 110001 Date: 4rd July, 2026 To, All Principal Chief Commissioners/ Chief Commissioners (Customs/ Customs (Preventive) / Customs & Central Tax) All Principal Commissioners/Commissioners of Customs /Customs (Preventive). All Pr. Director General/Director Generals under CBIC. Subject: Deficiency Memo under section 74 of the Customs Act, 1962....

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....______ DEFICIENCY MEMO To, M/s________________ ______________________________ Subject :- Drawback claim under section 74 of the Customs Act, 1962 against Shipping Bill No____________ dated__________ reg. With reference to your drawback claim under Section 74 of the Customs Act, 1962 against the above-mentioned Shipping Bill, you are hereby directed to submit the following (ticked....

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....n Cess paid on imported 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. 100 (notarized) 13. Permission from RBI for re-export of the goods, wherever necessary 14. Any other relevant documents. Your drawback claim is returned herewith and if the requirements specified i....