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TMI BlogStreamlining the procedure of processing of Drawback claims under Section 74 of the Customs Act, 1962 - Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ack claims under Section 74 of the Customs Act, 1962, including drawback claims for export of goods imported and cleared under RMS, has been examined. With a view to further streamline it, the following procedure is prescribed: 2. The application for claim of drawback under section 74 made by the exporter/CHA should be accompanied by the following documents: a) Annexure II; b) Calculation Sheet for the drawback claim; c) Copy of Shipping Bill; d) Export Invoice Packing List; e )Export Bill of Lading; f) Copy of Bill of Entry; g) Import Invoice; h) Import Packing List; i) Evidence of payment of duty at the time of import i.e. TR-6 Challan; j) Self-declaration for not claiming of IGST amount paid on re-exported goods, if exporter is claiming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as prescribed above. 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 as amended and shall be returned to the claimant along with the Deficiency Memo (DM) within fifteen days. The format of the Deficiency Memo is prescribed in Annexure - A. It is clarified that all claim papers, including documents submitted by the applicant, along with the DM shall be sent to the applicant. 2.3 If the claim is complete in all respects or when the exporter complies with the DM within the prescribed time, an acknowledgement as prescribed in Annexure- B, for the purpose of section 75A, shall be issued to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AP ACC, Bengaluru. 4. The Commissioner of Customs, Bengaluru City Customs, Bengaluru. 5. The Commissioner of Customs (Appeals), Bengaluru. 6. Bengaluru Customs Website. 7. Notice Board. ANNEXURE A OFFICE OF THE COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU 575 010 Telephone No. 0824-2408164, website -http://bangalorecustoms.gov.in, Email- [email protected] C. No: Date: DEFICIENCY MEMO To, M/s,____________________ __________________________ __________________________ Subject: Drawback claim under section 74 of the Customs Act, 1962 against Shipping Bill No______dated______ - Reg. With reference to your Drawback claim under section 74 of the Customs Act, 1962 against the above-mentioned shipping bill. The Drawback claim i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted Goods (Drawback of Customs Duties) Rules, 1995 (as amended), and if the requirements specified in this deficiency memo are not complied with within thirty days, your claim shall be treated as not filed for the purpose of Rule 5(1) as per the provisions of rule 5(4) (a) of the said Rules. Assistant/Deputy Commissioner of Customs Drawback Section, Mangaluru Customs, Mangaluru Encl: Your drawback claim submitted on__________ ANNEXURE B OFFICE OF THE COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU 575 010 Telephone No. 0824-2408164, website -http://bangalorecustoms.gov.in, Email- [email protected] C. No: E. Comp No. Date: ACKNOWLEDGMENT SLIP Received a drawback claim under Section 74 of the Customs Act, 1962 from M/s. __ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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