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Procedure for recovery of drawback where sale proceeds of the exports
have not been realised by exporters
Circular No. 3 dated 4th February 1997
Attention is
invited to changes made in Customs and Central Excise Duties Drawback Rules,
1995 by Notification No. 72/95-Customs and Central Excise (NT) dated the 6th
December 1995. By the aforesaid notification Rule 16A was introduced prescribing
the procedure for recovery of drawback paid where export proceeds were not
realised by the exporter. No detailed procedure could be formulated immediately
after issue of notification as the matter was under correspondence with Reserve
Bank of India for providing XO.S. (Export Outstanding) Statement indicating the
Shipping Bill number and Port of export so as to enable Custom Houses to
correlate the cases with their records. The matter was also under examination
for devising suitable software for proper implementation of the legal
provisions.
Whereas
development of Software will still take some time, the Reserve Bank of India has
now issued A.D. Circular No. 14 dated 9.9.96 amending the proforma of the XO.S.
Statement. The revised proforma of the statement includes particulars of
Shipping Bill Number and Port of Shipment, in addition to details of the
exporter, where export proceeds have not been realised. Pending development of
software, the Custom House disbursing drawback should collect and co-relate the
data based on the XO.S. Statement received from the zonal offices of the R.B.I.
and take necessary action for recovery of drawback where the export proceeds
have not been realised. A consolidated statement in the enclosed proforma should
be furnished to the Ministry by 10th day of every month starting from January
1997.
PROFORMA
Statement
of cases of Recovery of Drawback where Export proceeds not realised
1. S.No. :
2. Number of cases
reported in XOS statement where export proceeds have not been realised inrespect of export madefrom the Port:
3. Amount of
Drawback involved
:
4. Amount for which
demand notice issued to Rule 16A of Drawback Rules, 1995
:
5. Amount of
drawback realised under Rule 16A of Duties Drawback Rules, 1995
:
6. The total amount
for which demand issued upto the end of the month
:
7. The total amount
realised upto the end of the month
:
8. The amount yet to
be recovered
:
9. The reasons for
non-recovery of outstanding amount
:
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