Procedure for Processing and Approval of Brand Rate of Drawback (BROD) Applications

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....ustoms and Central Excise Duties Drawback Rules, 2017 issued vide Notification No. 88/2017-Customs (N.T.) dated 21.09.2017 (earlier Notification No. 58/2017- Customs (N.T.) dated 29.06.2017), the procedure for fixation and sanction of Brand Rate of Drawback has been considered. As per Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 2017, the authority for determination of the amount or rate of drawback vests with the Principal Commissioner/ Commissioner of Customs. In order to ensure uniformity, legal compliance and clarity of procedure, the following Standing Order is issued. 2. All applications for fixation of Brand Rate of Drawback (BROD) shall continue to be received and processed by the Brand Rate Fixation ....

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....ize the applications and supporting documents; • Obtain verification reports from the Verification Cell or the concerned formation, wherever required. • Prepare a checklist of conditions to be fulfilled for sanction of Brand Rate of Drawback (BROD). (Checklist enclosed). • Prepare a self-contained note without ambiguity and with recommendations for fixation of Brand Rate. If the application claim is not furnished with requisite documents or there is any deficiency, the claim may be returned in writing in time, for furnishing requisite information/ documents. • Put up all such applications duly processed by BRFC officers through proper channel after due verification by all the officers upto....