Claim of Ineligible DBK— u/s 74 of Customs Act, 1962

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..... Sub : Claim of ineligible DBK- u/s 74 of Customs Act, 1962 1. It has come to notice at Mumbai Customs that new parts/spares were imported and utilized in repair of medical equipments and power equipments and the defective spares were re-exported u/s-74 of the Customs Act, 1962 claiming drawback which is ineligible, because to be eligible for drawback u/s-74 of the Customs Act, 1962 the g .....

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..... 4. 4. As per Board's Circular No: 16/2016-cus dated 09.05.2016, Based on feedback, Board has noted some issues and to enhance the efficiency of this mechanism it further directs that the examination report on shipping bill must be recorded separately in a self-contained and explicit manner on each of the two aspects of identity and use. The examination report should not be made of phrases t .....

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