Duty Drawback – revised procedure for drawal of samples for the purpose of grant of drawback - Customs - TRADE FACILITY NO. 05/2016

OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, COCHIN 682009 F. No. S34/34/2016-DBK.Cus Dated: 31.10.2016 TRADE FACILITY NO. 05/2016 Sub: Duty Drawback revised procedure for drawal of samples for the purpose of grant of drawback Regarding. Attention of all exporters, importers, custom brokers, members of trade and industry is invited to the procedure for drawal of samples for the purpose of grant of drawback contained in Ministry of Finance Circular No. 34/95-Cust dated 06.04.1995 issued in F No. 609/34/95-DBK. 2. As per said circular, where the amount of drawback per Shipping Bill is ₹ 1 Lakh and above, samples are required to be drawn in all cases where admissibility of the drawback cannot be decided on the basis of visual examination of the case. 3. Henceforth jurisdictional Central Excise Authorities should draw samples at the time of factory stuffing of containers in all cases where Drawback amount exceeds ₹ 1 lakh. These samples are to be submitted to Customs at the time of presenting goods along with documents for let export order. The officer registering the goods will make necessary entry in the system recording the fact of submission of samples, which will be forwarded to laboratory for examination thereof. 4. In the case of 100% cotton knitwear garments falling (i) No sample need be drawn from each consignment if the proper officer is fully satisfied that such knitwear are made out of 100% cotton as clearly so identifiable by visual inspection. (ii) Sample can be drawn at random intervals, say 3 to 6 months, for each exporter and also in case of doubt or where there is special information. Sd/- (DR. K.N. RAGHAVAN) COMMISSIONER OF CUSTOMS