AAR Lacks Jurisdiction on Duty Drawback for MOOWR Goods; Exemptions Require Home Consumption Bill of Entry.

The AAR held that it lacks jurisdiction to rule on duty drawback issues under the Customs and Central Excise Duties Drawback Rules, 2017 for goods manufactured in MOOWR premises and exported. To avail Notification No. 21/2023 exemption, filing a home consumption Bill of Entry is mandatory, and goods imported under Advance Authorization cannot be considered warehoused goods. The Applicant cannot debond capital goods imported under MOOWR using EPCG authorization or avail Notification No. 26/2023 exemption. Goods cannot be imported duty-free in MOOWR under Advance Authorization as MOOWR and private bonded warehouses have different provisions. Supply to third-party customers can be considered exports if directly exported. .....

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