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TMI BlogStreamlining the procedure of processing of Drawback claims under section 74 of the Customs Act, 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... ng and processing of duty drawback claims under section 74 of the Customs Act, 1962, including drawback claims for export of goods imported and cleared under RMS. The present procedure has been scrutinized and streamlined. Accordingly, the following procedure is prescribed: 2.0 The documents to be submitted along with a claim have been broadly prescribed under Rule 5(2) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. Accordingly, the application for claim of drawback under section 74 made by the exporter / CHA shall be accompanied by the following documents: 1. Annexure-II 2. Calculation Sheet for the drawback claim 3. Export Promotion (EP) copy of the shipping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 are required only in special cases. 2.1 The receiving staff in the drawback section shall initially receive the application and shall give a provisional acknowledgement on the photocopy of the application to the exporter / CHA. 2.2 Preliminary scrutiny of the application with respect to its completeness and availability of all the relevant documents shall be done. Applications which are incomplete or without any relevant documents, shall be dealt with as per the provisions of Rule 5(4) of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 and shall be returned to the applicant along with the Deficiency Memo (DM) as prescribed in Annexure A within fifteen days. It is clarified that all clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e records maintained by them whether any confirmed demands are pending against the party. 3.2. In case when the goods were originally imported from a customs house other than this Custom House, NPC / NOC is being obtained from the respective Custom House to ensure that no refund has been claimed against the B/E and no audit objection/demands are pending against the Bill of Entry / party for recovery. However, the past experience has been that obtaining NOCs takes a lot of time and are seldom received within the time limit of one month available for processing the claims. Therefore, in such cases, letters for NPC and NOC to sections concerned of the respective Custom House shall be put in a sealed cover and handed over to the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port Packing List 19. Export Bill of Lading 20. Mate Receipt 21. BRC or G.R. Waiver, whichever applicable 22. Duplicate (Importer) Copy of Bill of Entry 23. Import Invoice 24. Import Packing List 25. Evidence of payment of duty at the time of import i.e. TR-6 Challan (original) 26. Certificate regarding non-availment / reversal of Cenvat credit against import: c) From central excise in case the exporter is registered with them, or d) Self declaration if not registered with central excise. 14. Affidavit of stamp paper of ₹ 100 (notarized) 15. Permission from RBI for re-export of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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