| Date: |
20-07-1995
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| Notification No: |
Customs Circular No 83/1995
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding delegation of powers to Appraisers to sanction drawback under Section 75 of the Customs Act, 1962 subject to percentage check by Assistant Commissioners Revised orders
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Regarding delegation of powers to Appraisers to sanction drawback under
Section 75 of the Customs Act, 1962 subject to percentage check by Assistant
Commissioners Revised orders
Circular No. 83 dated
20th July 1995
Please refer to
Ministry's Circular No. 5/ 92-DBK
(F.No.609/ 129/ 91-DBK) dated the 26th June, 1992 whereby powers of Appraisers
to sanction drawback were enhanced from Rs.5000/ - to Rs.30,000/ -
2. The
Board has reconsidered the matter and it has been decided that the powers of
Appraisers to sanction drawback under Section 75 of the Customs Act, 1962 in the
Major Custom Houses in Bombay, Calcutta, Madras and Delhi shall be enhanced to
Rupees One Lakh. The Assistant Commissioners should however conduct test check
of 5% cases on a random basis to satisfy that sanctions are as per instructions
issued by the Custom House/ Board for sanction of drawback claims. In the case
of other Custom Houses, I.C.D's and C.F.S.S. the maximum power to sanction
drawback claims for the Appraisers shall continue to be Rs. 30,000/ - in the
light of Ministry's Circular No. 5/
92-DBK dated 26th June, 1992.
3. 100%
pre-audit of all Drawback claims by the Internal Audit Department shall continue
as hitherto, irrespective of the level at which the sanction is, accorded.
4.
Suitable standing orders for the information or the staff and Public
Notice for information of trade may be issued and copies forwarded to
Commissioner (Drawback) and Director General of Inspection & Audit,
C&CE, New Delhi.
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