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Drawback - Appraisers authorised to sanction DBK upto Rs. One lakh at all
ports
Circular No. 17 dated 29th
February 2000
Attention is
invited to the Ministry�s Circular No. 83/ 95-Customs (F. No. 602/ 2/ 95-DBK)
dated the 20th July, 1995, where under powers were delegated to
Customs Appraisers to sanction drawback upto Rupees one lakh in each case
(subject to certain percentage checks by Assistant Commissioners) in Major
Customs Houses in Mumbai, Calcutta, Chennai and Delhi and upto Rs. 30,000/ - in
other Custom Houses, ICDs and CFSs etc.
2. The
Board has re-considered the matter and in order to maintain uniformity in the
application of laws and procedures at all Customs Stations, it has been decided
that the powers of Appraisers to sanction drawback under Section 75 of the
Customs Act, 1962 shall be fixed at a uniform level of Rs. One lakh in each case
at all Custom Houses. The Assistant Commissioners shall however conduct test
check of 5% cases on a random basis to satisfy that the sanctions are as per
instructions issued by the Customs House/ Board for sanction of drawback claims.
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 of the staff and Public
Notice for information of trade may be issued by Customs
Houses.
5.
This Circular is being issued in supersession of the earlier Circular No.
5/ 92-DBK dated 26.6.92 and No. 83/ 95-Cus. Dated
20.7.95.
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