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1. Procedure for Claiming Drawback Under Section 75 Of The Customs Act Under The Manual System:

For the purpose of claiming drawback, the exporter is required to file a drawback-shipping bill in the prescribed Format as required under Rule 13 along with the necessary declaration. The goods after assessment are examined by the officers posted in the Examination Shed as required for each individual case. The examination report will indicate the nature of goods in terms of drawback schedule for classification and application of correct rate. Samples may have to be drawn for testing by lab in respect of chemicals, synthetic fabrics’ etc as specified from time to time to confirm the declarations in the export documents. The triplicate Copy if the drawback shipping bill which contain the examination report is the claim copy

SUPPORTING DOCUMENTS REQUIRED FOR PROCESSING THE CLAIM.

  1. Triplicate of the Shipping Bill

  2. Copy of the Bank Certified Invoices.

  3. Copy of the Bill Lading / Airway Bill

  4. Sixtuplicate Copy of AR-4 wherever applicable

  5. Freight and Insurance certificate wherever the contract is CIF / C&F

  6. Copy of the Test report where the goods are required to be tested

  7. Copy of the Brand rate letters where the drawback claim is against the Brand rate

  8. Mate receipt

  9. Copy of the Contract or Letter of credit as the case may be

  10. Modvat Declaration wherever applicable

  11. Any declaration required as per foot note of the Drawback schedule

  12. Work sheet showing the drawback amount claimed

  13. DEEC Book and license copy where applicable.

  14. Transshipment certificate where applicable

  15. Proof of foreign agency commission paid if any

  16. Blank acknowledgement card in duplicate

  17. Pre – receipt for drawback amount on the reverse of Shipping Bill duly signed on the Rs1/- revenue stamp

The claims are settled and passed by the appraiser if the amount sanctioned is below Rs 1,00,000/- and by the Assistant Commissioner, if the amount of drawback exceeds Rs1.00.000/-. After pre-audit, the cheques are issued to the designated banks for credit to the exporters account or handed over to the authorized representative of the exporter. For further details refer to the Public Notices issued by the concerned Custom Houses/ Central Excise Commissionerate.



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