Section 74 DBK, Customs - Exim - SEZ

[VISWANATHAN RANGANATHAN]

is it necessary to submit drawback claim under Section 74 to DBK section or since the Original SB is with Customs at CCTL . Is it necessary to file again under Section 74 to DBK section. T is there any Circular / Norification please inform.

Posts / Replies

[KASTURI SETHI]

Drawback claims can be filed manually only in respect of non-EDI ports. If not clear to you, elaborate your query specifically.

[Atul Rathod]

Not required to file again as in terms of Rule 13 of drawback rules-shipping bill electronically filed shall be treated as claim for drawback.

[YAGAY andSUN]

There is a condition attached to it that payment in foreign convertible currency should be received within 9 months from the date of shipping bill. In current scenario this time limit has been increased due to COVID-19.