Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
Drawback Division
Circular No. 35/2013-Customs
New Delhi, dated the 5th September, 2013
To
All Chief Commissioners of Customs / Customs (Prev),
All Chief Commissioners of Customs & Central Excise,
All Directors General of CBEC / Chief Commissioner (AR), CESTAT
All Commissioners of Customs / Customs (Prev)/ Customs & Central Excise
All Commissioners of Customs (Appeals)/ Customs & Central Excise (Appeals)
Subject: Audit Report No. 15/2011-12, Section 2 – Duty Drawback Scheme: All
aspects to be covered in speaking orders issued in each case of export under
section 74 of Customs Act, 1962- regarding
Ma’am/Sir,
Reference is drawn to Board’s
Circular No.46/2011-Cus dated 20.10.2011 and
Instructions of even number dated 31.7.2013 related to Audit Report No.
15/2011-12, Section 2 – Duty Drawback Scheme.
- Board has noted that the Circular No. 46/2011-Cus had earlier directed,
inter alia, passing of speaking orders, after following the principles of
natural justice, under section 74 of Customs Act on the issues of establishing
identity/determination of use of goods under re-export under section 74 of
Customs Act. Further, taking note of Audit observations regarding payment of
claims under section 74 in a manner inconsistent with provisions of Rule 5 of
Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995relating to
manner and time of claiming drawback, the Board’s Instructions dated 31.7.13 had
directed field formations to, inter alia, ensure due diligence in the
application of said Rule.
- In the light of the overall position that appealable speaking orders in
original are to be issued in section 74 cases, it is clarified for removal of
doubts that the aspect of how the provisions, of the various sub-rules of said
Rule 5, are satisfied or not satisfied, as also other attendant aspects relevant
to sanction of the re-export drawback, should also invariably be covered in the
speaking order in original issued by the officer.
Yours faithfully,
(Ashok Kumar Pandey)
Senior Technical Officer (Drawback)
Tel:23362843
Email: [email protected]
F.No.603/01/2011-DBK