Customs and Central Excise Duties Drawback Rules - 3rd Amendment of 1996 - 54/96 - Customs - Non Tariff

Customs and Central Excise Duties Drawback Rules - 3rd Amendment of 1996 Notification No. 54/96-Cus. C.E. (N.T.) Dated 31-10-1996 In exercise of the powers conferred by section 75 of the Customs Act, 1962 (52 of 1962), and section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following further amendments in the Customs and Central Excise Duties Drawback Rules, 1995, notified by the Government of India in the Ministry of Finance (Department of Revenue) vide Notification No. 37/95-Customs and Central Excise (N.T.), dated the 26th May, 1995, namely :- 1. (1) These rules may be called the Customs and Central Excise Duties Drawback (Third Amendment) Rules, 1996. (2) They shall come into force with effect from 1st day of November, 1996. 2. For rule 13 of the Customs and Central Excise Duties Drawback Rules, 1995 (hereinafter referred to as the said rules) the following shall be substituted, namely :- "13. Manner and time for claiming drawback on goods exported other than by post - (1) Triplicate copy of the Shipping Bill for export of goods under a claim for drawback shall be deemed to be a claim for drawback filed on the date on which the Proper officer of Customs makes an order permitting clearance and loading of goods for exportation under Section 51 and said claim for drawback shall be retained by the proper officer making such order. (2) The said claim for drawback should be accompanied by the following documents, namely :- (i) copy of export contract or letter of credit, as the case may be, (ii) copy of packing list, (iii) copy of AR 4 Form, wherever applicable, (iv) insurance certificate, wherever necessary, and (v) copy of communication regarding rate of drawback where the drawback claim is for a rate determined by the Central Government under rule 6 or rule 7 of these rules. (3)(a) If the said claim for drawback is incomplete in any material particulars or is without the documents specified in sub-rule (2), shall be returned to the claimant with a deficiency memo in the form proscribed by the Commissioner of Customs within 10 days and shall be deemed not to have been filed for the purpose of section 75A. (b) where the exporter resubmits the claim for drawback after complying with the requirements specified in the deficiency memo, the same will be treated as a claim filed under sub-rule (1) for the purpose of section 75A. (4) For computing the period of three months prescribed under section 75A for payment of drawback to the claimant, the time taken in testing of the export goods, not more than one month, shall be excluded." 3. In rule 15 of the said rules, - (i) in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :- "Provided further that the aforesaid period of three months may be extended by - (a) the Assistant Commissioner of Customs, by a further period of three months; and (b) the Commissioner of Customs, by a further period of 9 months, on being satisfied that the exporter was prevented by sufficient cause from filing his supplementary claim within the aforesaid period of three months."; (ii) in sub-rule (4), for clause (b), the following clause shall be substituted, namely :- (b) "where the exporter resubmits the supplementary claim after complying with the requirements specified in the deficiency memo, the same will be treated as a claim filed under sub-rule (1) for the purpose of section 75A." 4. In rule 18 of the said rules, in sub-rule (2), for clause (c) the following clause shall be substituted, namely :- "(c) where a manufacturer or exporter has exported any goods before the commencement of the Customs and Central Excise Duties Drawback (Third Amendment) Rules, 1996 and has not filed any claim for payment of drawback or the claim filed has been returned to him for complying with any deficiencies, such manufacturer or exporter may file his claim in the form of triplicate copy of Shipping Bill for export of goods under a claim for drawback alongwith documents prescribed in sub-rule (1) of rule 13 by 30th June, 1997 and the same shall be deemed to be a claim filed under that rule."