DEPB - Exemption from Special Addl. Duty (SAD)- A few Illustrations - Customs - 049/98

Circular No. 48/98-Customs dated 15/ 7 / 1998 F.No. 609/ 605/ 97-DBK Government of India Ministry of Finance Department of Revenue, New Delhi Subject : Amendment of Customs and Central Excise Duties Drawback Rules, 1995 to delegate powers to the Commissioners of Customs for conversion of Shipping Bills to Drawback S/ Bills - Reg. Attention is invited to Ministry's Budget Notification No. 32/98-Customs (NT) dated the 2nd June, 1998 (Copy enclosed) 1 amending Rule 12(1)(a) of the Customs Central Excise Duties Drawback Rules, 1995, with view to delegating powers of relaxation of this rule to Commissioners of Customs. Rule 12(1)(a) inter alia requires an exporter to make a declaration on the Shipping Bill that a claim for drawback is being made at the rate at which drawback would be admissible, and that the exporter has paid duties of Customs and Central Excise of which drawback is being claimed. 2. Hitherto, representations for relaxation of Rule 12(1)(a) were being considered in the Ministry based on a factual report obtained from the concerned Customs House in terms of Ministry's Circular No. 74/97-Cus. dt 30.12.97 issued vide F. No. 609/443/97-DBK. 3. These powers now stand delegated through the introduction of the new provisions viz. Proviso to