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TMI BlogCases where amount or rate of drawback has not been determinedX X X X Extracts X X X X X X X X Extracts X X X X ..... hereof stating all the relevant facts including the proportion in which the materials or components or input services are used in the production or manufacture of goods and the duties paid on such materials or components or the tax paid on input services: Provided that- (i) in case an exporter is exporting the aforesaid goods from more than one place of export, he shall apply to the Principal Commissioner or Commissioner of Customs, having jurisdiction over any one of the said places of export; (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may extend the aforesaid period of three months by a period of three months and the Principal Commissioner of Customs or Commissioner of Customs, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods pending determination of the amount or rate of drawback under clause (b) of that sub-rule. (b) The Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, after considering the application, allow provisionally payment of an amount not exceeding the amount claimed by the exporter in respect of such export: Provided that the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, for the purpose of allowing provisional payment of drawback in respect of such export, require the exporter to enter into a general bond for such amount, and subject to such conditions, as he may direct; or to enter into a bond for an amount not exceeding the full amount claimed by such exporter as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms station or any other place appointed for loading of export goods under section 7 of the Customs Act, 1962 (52 of 1962) from where the exporter has exported the goods or intends to export the goods in respect of which determination of amount or rate of drawback is sought.] ******* Notes: 1. Inserted vide notification no. 64/2008 Cus(NT) dated 29-5-2008 2. For the words and figures "falling within Chapter 72 or heading 1006 or 2523", the words and figures "falling within heading 1006 or 2523" has been substituted vide Notification No. 129/2008 Cus (NT) dated 21/11/2008, Further substituted vide notification no. 33/2010 Cus(NT) dated 29/4/2010, before it was read as, "falling within heading 1006 or 2523", ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on wheat falling within heading 1001] of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).]" 7. Substituted vide Not. 23/2014 - Dated 6-8-2014. 8. Omitted vide Not. 109/2015 - Dated 16-11-2015, w.e.f. 23rd November, 2015 before it was read as, "6[(4) No amount or rate of drawback shall be determined in respect of wheat falling within heading 1001 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).]" 9. Substituted vide Not. 58/2017 - Dated 29-6-2017 w,e.f. 1st day of July, 2017 before it was read as, "RULE 6. Cases where amount or rate of drawback has not been determined. - (1) (a) Where no amount or rate of drawback has been determined in respect of any goods, any manufacturer or exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Central Excise or Deputy Commissioner of Central Excise or Deputy Commissioner of Customs and Central Excise or 7[Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] or 7[Principal Commissioner or Commissioner,] of Customs and Central Excise, as the case may be, may, on an application and after making such enquiry as he thinks fit, grant extension or refuse to grant extension after recording in writing the reasons for such refusal; (iii) an application fee equivalent to 1% of the FOB value of exports or ₹ 1000/- whichever is less, shall be payable for applying for grant of extension by the Assistant Commissioner of Central Excise or Assistant Commissioner of Customs and Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the case may be] or 7[Principal Commissioner or Commissioner,]of Customs and Central Excise, as the case may be, may, after considering the application, allow provisionally payment of an amount not exceeding the amount claimed by the manufacturer or exporter in respect of such export : Provided that the 7[Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] or 7[Principal Commissioner or Commissioner,] of Customs and Central Excise, as the case may be, may, for the purpose of allowing provisional payment of drawback in respect of such export, require the manufacturer or exporter to enter into a general bond for such amount, and subject to such conditions, as he may direct; or to enter into a bon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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