Standard deficiency memo format mandated for Section 74 drawback claims to ensure uniform, transparent and timely processing.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A standard Deficiency Memo format prescribed in Annexure-I to CBIC Circular No. 31/2026-Customs must be used immediately for every drawback claim processed under Section 74 of the Customs Act, 1962. The requirement addresses the absence of a uniform format and is intended to ensure consistency, transparency and timely disposal of drawback claims. Additional/Joint Commissioners and Deputy/Assistant Commissioners must sensitise officers under their charge and ensure strict compliance with the prescribed format.....