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CUSTOMS REFUND APPLICATION (FORM) REGULATIONS, 1995
Notification No. 34
dated 26th May 1995 (NT)
In exercise of the powers conferred by sub-section
(1) of section 157, read with clause (aa) of sub-section (2) of the said section
of the Customs Act, 1962 (52 of 1962), hereinafter referred to as the Act, and
in supersession of the Customs Application (Form) Regulations, 1991, except as
respect things done or omitted to be done before such supersession, the Central
Board of Excise and Customs hereby makes the following regulations, namely:
1. Short title and
commencement:
(1) These regulations may be
called the Customs Refund Application (Form) Regulations, 1995.
(2) They shall come into force
with effect from the date of their publication in the Official Gazette.
2. Form and manner of
filing application for refund:
(1) An application for refund
shall be made in the prescribed Form appended to these regulations in duplicate
to the Assistant Commissioner of Customs or Deputy Commissioner of Customs,
having jurisdiction over the Customs port, Customs airport, land customs station
or the warehouse where the duty of customs was paid.
(2) The application shall be
scrutinised for its completeness by the Proper Officer and if the application is
found to be complete in all respects, the applicant shall be issued an
acknowledgement by the Proper Officer in the prescribed Form appended to these
regulations within ten working days of the receipt of the application.
(3) Where on scrutiny, however,
the application is found to be incomplete, the Proper Officer shall, within ten
working days of its receipt, return the application to the applicant, pointing
out the deficiencies. The applicant may resubmit the application after making
good the deficiencies, for scrutiny.
Explanation: For the purposes of payment of interest under section 27A of the
Act, the application shall be deemed to have been received on the date on which
a complete application, as acknowledged by the Proper Officer, has been made.
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