Sensitization of Officers regarding issuance of Deficiency Memo under Section 74 of the Customs Act, 1962 and adherence to the CBIC Circular No. 31/2026- Customs dated 04.07.2026
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....ATE, AIR CARGO COMPLEX, MEENAMBAKKAM, CHENNAI 600 016 F.No. CUS/AG/CCO/38/2023-A/M Dated: 05-08-2026 STANDING ORDER No. 11/2026 Subject: Sensitization of Officers regarding issuance of Deficiency Memo under Section 74 of the Customs Act, 1962 and adherence to the CBIC Circular No. 31/2026- Customs dated 04.07.2026 - Reg. ****** Attention of all Deputy/Assistant Commissioners, ....
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....ovisions of the above said Circular and the standard format for Deficiency Memo shall be adopted with immediate effect. All the officers dealing with processing of drawback claims under Section 74 of the Customs Act, 1962 are instructed to issue the deficiency memo as prescribed in Annexure-I of CBIC Circular No. 31/2026-Customs, for all the drawback claims processed under said section. 4. All ....
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