Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise and Customs
Instructions
New Delhi, the 31st July, 2013
To
All Chief Commissioners of Customs/Customs (Prev.)
All Chief Commissioners of Central Excise/Customs & Central Excise
All Director Generals under CBEC
All Commissioners of Customs/Customs (Prev.)
All Commissioners of Central Excise/Customs & Central Excise
Madam/ Sir,
Subject: Audit Report No. 15/2011-2012, Section
2, Duty Drawback Scheme.
Kind attention is invited to the above subject and the Board’s Circular
No.46/2011-Customs as well as letter dated 26.6.2012 (copy enclosed).
- Upon receipt of further reports from field formations certain issues have
been considered further:-
- Audit had observed processing of time barred drawback claims under Section
74 of the Customs Act, 1962. It is directed to ensure due diligence is exercised
in the application of provisions of Rule 5 of Re-Export of Imported goods
(Drawback of Customs duties) Rules, 1995 in dealing with such cases.
- Audit also noticed instances where the specifications/ details of the goods
exported were somewhat differently described in the export documents and in the
brand rate letters issued by Central Excise. For example, export document showed
PT-439 (39 h.p.) agricultural tractor and the brand rate letter for the relevant
Shipping Bill referred to agricultural tractor Powertrac–439. The different
manner of describing the goods creates unnecessary room for doubt. To avoid such
situations, it is directed that full and comprehensive details of the exported
goods should be indicated clearly in the brand rate letters.
- Receipt of the Instructions may be acknowledged.
Encl: As above.
(Ashok Kumar Pandey)
Senior Technical Officer (Drawback)
F. No. 603/01/2011-DBK