Wrong availment of DEPB/Drawback benefit in respect of exports where imports were made without payment of customs duty under notification No. 32/97-Cus. dated 1-4-1997 – regarding

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..... oard of Excise Customs, New Delhi Subject: Wrong availment of DEPB/Drawback benefit in respect of exports where imports were made without payment of customs duty under notification No. 32/97-Cus. dated 1-4-1997 - regarding. Kind attention is invited to DOR Circular No. 26/2002-Cus. dated 16-5-2002 on the subject issue where customs field formations were alerted about cases involving u .....

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..... eme so as to ensure that in cases where imports had taken place on availing the facility of customs Notification No. 32/97, no AIR of drawback is extended. For the purpose of ease of identification of export consignments where benefit of Customs Notification No. 32/97 was taken at the time of import, it should be made mandatory for the party to declare this fact on the body of the shipping bill al .....

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