Streamlining the procedure of processing of Drawback claims under section 74 of the Customs Act, 1962

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....ng drawback claims under section 74 of the Customs Act, 1962, including drawback claims for export of goods imported and cleared under RMS. The present procedure has been scrutinized and streamlined. Accordingly, the following procedure is prescribed: 2. 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. Copy of Shipping Bill 4. Export Invoice & Packing List 5. Export Bill of Lading 6. Copy of Bill of Entry 7. Import Invoice 8. Import Packing List 9. Evidence of payment of duty at the time of import i.e TR- 6 Challan....

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.... / Superintendent / Appraiser. 2.2 The examiner /Supdt/ 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, 2017 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, alongwith the DM shall be sent to the applicant. 2.3 If the claim is complete in all re....

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....n 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 or through e-mail to the respective Custom House shall be followed. 4. The above procedure shall come into force with immediate effect and shall be strictly followed by the officers and staff concerned. 5. Any difficulty noticed in the implementation of this Public Notice may be brought to the notice of the undersigned. Encl : Annexures A, B Commissioner of Customs NS-II, JNCH ANNEXURE- A OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) JAWAHARLAL NEHRU CU....