Drawback claim under Section 75 of the Customs Act, 1962 – Reg. - Customs - 72/2010

OFFICE OF THE COMMISSIONER OF CUSTOMS BANGALORE CUSTOMS COMMISSIONERATE C.R.BUILDINGS, QUEEN'S ROAD, BANGALORE 560001 C.No. VIII/48/56/2008 CUS TECH Systems Date: 07.10.2010 PUBLIC NOTICE NO. 72/2010 Sub: Drawback claim under Section 75 of the Customs Act, 1962 Reg. Kind attention of the trade and industry is invited to the Public Notice No62/2010 dated 02-09-2010 issued with reference to the migration of ICES version 1.0 to ICES version 1.5 in the EDI System at Air Cargo Complex, Devanahalli and ICD, Whitefield, Bangalore. 2. Consequent to the said migration, the electronic processing of export documents relating to export of goods from 14-08-2010 to 04-09-2010 were suspended at Air Cargo Complex, Bangalore and from 07-06-2010 to 30-06-2010 at ICD, Bangalore, due to certain technical problems in clearance of consignments through the new ICES 1.5 version. Hence manual filing of Shipping Bill was resorted to at Air Cargo Complex, Bangalore as per the Public Notice No.62/2010 dated 02-09-2010 issued by the Commissioner of Customs, Bangalore and at ICD as well. 3. For the exports made under the manual shipping bills for the period from 13-08-2010 onwards at Air Cargo Complex, Bangalore and from 07-06-2010 onwards at ICD, Bangalore, the exporter has to make a separate claim in the prescribed form i.e., Annexure I (copy enclosed) in triplicate within three months from the date of making an order permitting clearance and loading of goods i.e., the date of Let Export Order . However, the Assistant Commissioner or Deputy Commissioner of Customs may, if he is satisfied that the exporter was prevented by sufficient cause to file his claim within the aforesaid period of three months, allow the exporter to file his claim within further period of three months. 4. The Drawback claim shall be filed in triplicate along with the following documents as required under Rule 13 of the Customs, Central Excise Duties Service Tax Drawback Rules, 1995, namely:- (i) Pre-receipt for Drawback claim in the form prescribed by the Commissioner of Customs. (ii) Triplicate copy of the Shipping Bill. (iii) Copy of bank certified invoice. (iv) Copy of packing list. (v) Copy of Bill of Lading / Airway Bill. (vi) Copy of ARE-1 whenever applicable. (vii) Insurance certificate where necessary. (viii) Copy of test report where the goods have been subjected to test. (ix) Declaration to be filed by the exporter as to non availment of CENVAT Credit in the case of manufacturer exporter or supporting manufacturer of merchant exporter not registered with the Central Excise; a self declaration about non availment of CENVAT is sufficient as per Board s Circular No.8/2003 Cus dated 17-02-2003. (x) Declaration to be filed by the exporter as to no rebate claim will be filed with the Central Excise authorities. (xi) Bank realization certificate. 5. Any claim which is incomplete in any particulars or is without the documents as specified (above) in sub Rule (2) ibid, shall not be accepted for the purpose of Section 75A and such claim shall be returned to the claimant with a deficiency memo in the form prescribed by the Commissioner of Customs within ten working days of submission and shall be deemed not to have been filed. 6. Where the exporter complies with the requirements specified in the deficiency memo within thirty days from the date of receipt of deficiency memo, the same will be treated as a claim filed under sub Rule (1) ibid. Encl: Annexure I. Sd/- (B.BHATTACHARYA) COMMISSIONER OF CUSTOMS ANNEXURE I FORM FOR CLAIM OF DRAWBACK UNDER Rule 13 To The Deputy Commissioner of Customs Drawback Department, Air Cargo Complex, Bangalore. Sub: Drawback claim under Section 75 of the Customs Act, 1962 Reg. *********** We wish to lodge this claim for Drawback of duty of customs as per the details below together with the copies of the relevant documents: (i) Shipping Bill No. Date (ii) Invoice No. Date (iii) Bill of Lading / Airway Bill No. Date (iv) Description and quantity of goods exported (v) Drawback sub serial no. (vi) FOB value and present market value of goods (vii) Calculation of Drawback claim along with worksheet. (viii) Indicate particulars of test report and test bond wherever necessary. (ix) No. of enclosures as required under Rule 13 of the Customs, Central Excise Duties Service Tax Drawback Rules, 1995. DECLARATION I, _______________________________________________________ the applicant representing the exporter ___________________________________ do hereby declare that what is stated above is true to the best of my information and belief. I also declare that no Drawback has been claimed earlier pertaining to and Shipping Bill No. ____________ dated __________. Signature of the Applicant