Wait...

Online India Export Import Data Search

Time limit for filing of drawback claims under Customs and Central Excise Duties Drawback Rules, 1995, Customs Circular No 12/1996, 16-02-1996



Date: 16-02-1996
Notification No: Customs Circular No 12/1996
Issuing Authority: Indian Customs  
Type: Circular
File No:
Subject: Time limit for filing of drawback claims under Customs and Central Excise Duties Drawback Rules, 1995
Time limit for filing of drawback claims under Customs and Central Excise Duties Drawback Rules, 1995

Circular No. 12 dated 16th February 1996

Customs and Central Excise Duties Drawback Rules 1995 were notified on 26th May 1995 specifying time limit for filing claims for drawback. Rule 13(1) of the said rules provided that a claim should be filed within three months from the date relevant for applicability of the amount or rate or drawback in terms of sub-rule (3) of rule 5. Accordingly in case of goods exported by Sea or Air, a drawback claim is required to be filed within three months from the date on which an order permitting export is made by the proper officer of the Customs on the Shipping Bill. The Assistant Commissioner of Customs can permit claim to be filed within a further period of three months on being satisfied that exporter was prevented by sufficient cause from filing his claim within the aforesaid period of three months. This power can be exercised by Assistant Commissioner of Customs in terms of proviso to rule 13 (1).

2.      In respect of exports made before commencement of aforesaid rule i.e. exports made before 26th May, 1995, exporters were permitted of file their claims within three months from the date of commencement of the said rules in terms of rule 18(2)(c). Accordingly drawback claim in respect of goods exported before 26th May 1995 should have been filed latest by 25th August 1995. All such claims filed after 25th August, 1995 shall become time barred and the Commissioner of Customs or the Assistant Commissioner of Customs has no powers to accept such claims received after 25th August 1995. Similarly any claim in respect of goods exported on or after 26th May, 1995 cannot be accepted by Custom Houses if filed after the expiry of six months from the date of "Let export" order as explained in preceding para. Some representations received from the exporters interpreting Ministry's earlier Circular No. 118/ 95-Customs dated the 21st November, 1995 giving such powers to Assistant Commissioners of Customs is therefore not correct.

3.      Under Rule 17 of the aforesaid rules, the Central Government on being satisfied that the exporter or his agent failed to comply with any of the rules for reasons beyond his control, can relax the conditions of the said rules. Such relaxation can be allowed only after considering the representation if any, made a by the exporter of his agent. Thus, all cases where an exporter has failed to file the claim within the time limit prescribed under rule 13(1) or rule 18(2)(c) for reasons beyond his control, may make an application to the Commissioner of Drawback, Ministry of Finance (Department of Revenue), Jeevan Deep Building, Parliament Street, New Delhi - 110 001 for relaxation of the time limit specified under the aforesaid rules clearly stating the reasons for seeking relaxation under rule 17.

       

DO YOU NEED HELP?







Enquiry Form

Fields marked with an asterisk * are required.
+



What is New?

Date: 23-09-2016
Trade Notice No. 18/2016
Clarification in respect of definition of service provider under Common Service Providers (CSP) in Export Promotion Capital Goods (EPCG) scheme.

Date: 23-09-2016
Customs Notification No. 51/2016
Seeks to further amend notification No.12/2012-Customs dated the 17th March, 2012, so as to: 1. Reduce import duty on potatoes from 30% to 10% up to 31.10.2016. 2. Reduce import duty on wheat from 25% to 10% up to 29.02.2017. 3. Reduce import duty on palm oil from 12.5% to 7.5% for crude palm oil of edible grade, and from 20% to 15% for refined palm oil of edible grade.

Date: 23-09-2016
DGFT Public Notice No. 33/2015-2020
Amendment in ANF-5A [Applicationj for issue of EPCG Authorisation ] incorporating the guideline for designating/certifying a Common Service Provider (CSP) under Para 5.02 (b) of FTP 2015-20-reg.

Date: 22-09-2016
Customs Notification No. 122/2016 (NT)
Rate of exchange of conversion of the foreign currency with effect from 23rd September, 2016

Date: 22-09-2016
Customs Circular No. 44/2016
Regarding setting up of 'Custom Clearance Facilitation Committee' (CCFC) for Land customs stations and Inland Container Depots-reg

Date: 22-09-2016
Trade Notice No. 17/2016
Refund of Terminal Excise Duty(TED) under Deemed Exports where Duty has been paid from CENVAT Credit and ab-initio waiver is not availabe.

Date: 22-09-2016
Customs Notification No. 50/2016
Seeks to further amend notification No. 12/2012-Customs dated 17.03.2012

Date: 22-09-2016
Service Tax Notification No. 41/2016 (ST)
Seeks to exempt taxable service provided by State Government Industrial Development Corporations/ Undertakings by way of granting long term (thirty years, or more) lease of industrial plots to industrial units from so much of service tax which is leviable on the one time upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for such lease.

Date: 22-09-2016
DGFT Public Notice No. 32/2015-2020
Merchandise Exports from India Scheme (MEIS)-Additions/amendments in Table 2[containing ITC (HS) code wise list of products with reward rates] of Appendix 3B

Date: 21-09-2016
Instruction
Instruction issued by Legal Cell, CBEC regarding non compliance of sub-section 2 of section 32K of Central Excise, Act, 1944 - Immunity granted to a person from prosecution, penalty and fine



Exim Guru Copyright © 1999-2016 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o Infodrive India
E-2, 3rd Floor, Kalkaji Main Road
New Delhi - 110019, India
Phone : 011 - 40703001