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Regarding amendment of Customs and Central Excise Duties Drawback Rules,
1995 to delegate powers to the Commissioners of Customs for conversion of
Shipping Bills to Drawback S/ Bills
Circular No. 48 dated 15th
July 1998
Attention is invited to Ministry's Budget
Notification No. 32/98-Customs (NT) dated the 2nd June, 1998 (Copy enclosed)1
amending Rule 12(1)(a) of the Customs & Central Excise Duties Drawback
Rules, 1995, with view to delegating powers of relaxation of this rule to
Commissioners of Customs. Rule 12(1)(a) inter alia requires an exporter to make
a declaration on the Shipping Bill that a claim for drawback is being made at
the rate at which drawback would be admissible, and that the exporter has
paid duties of Customs and Central Excise of which drawback is being claimed.
2. Hitherto,
representations for relaxation of Rule 12(1)(a) were being considered in the
Ministry based on a factual report obtained from the concerned Customs House in
terms of Ministry's Circular No. 74/97-Cus. dt 30. 12. 97 issued vide F. No.
609/443/97-DBK.
3. These powers now
stand delegated through the introduction of the new provisions viz. Proviso to
Rule 12(1)(a). Hence all such cases in future may be disposed by the concerned
Commissioner of Customs at the Customs House at which the Shipping Bill was
filed for export. The commissioners, may on receipt of a written representation
from the exporter ensure that the exercise of the power under the proviso is
done as per the guidelines prescribed in Ministry's Circular No. 74/97-Customs
dated 30. 12. 1997 issued vide F. No. 609/443/97-DBK and that the drawback is
otherwise admissible on merits.
4. Furthermore,
where the exporter is required to file an application for brand rate of
drawback, relaxation under Rule 12(1)(a) should not be granted unless the
exporter has filed a brand rate application within relevant time limit with the
Directorate of Drawback.
5. All pending
representations, where the Ministry have called for factual reports in
accordance with the guidelines under Circular No. 74/97-Customs dated 30. 12.
1997 and have not been furnished to the Ministry may please be disposed off by
the Commissioners at their own and on merits and in accordance with the
recommendations made in the factual report.
6. This Circular may
be given wide publicity and suitable Public Notices/ Standing Orders for
guidance of Trade/ staff may please be issued immediately.
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