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Drawback Arrear Clearance Month” had been observed last year at various Customs locations to clear old pending drawback claims as directed in Board’s Circular Nos. 25/99-Cus., dated 21.5.99 and 43/99-Cus. Dated 9.7.99
It is directed to invite your attention on the above mentioned subject. It has been reported that divergent pracitce are being followed by Custom Houses with respect to clearance of rags. It is seen that at some of the Custom Houses garm garments having 2-3 cuts are bing cleared as rags, whereas other Custom Houses
In Appendix 3 (substituted by Notification No.5 (RE-2000)/1997-2000 dated the 31st March, 2000), the figure and words 2000 (two thousand) or 2000 as appearing in item No 7C001 (i) and (ii) and in Explanatory notes (b) thereunder, shall be substituted by 6500.
Destruction of obsolete capital goods without payment of duty when such goods are destroyed in the presence of the Customs. (7) The said goods shall not be transferred or shifted to any other site or quarry owned of taken on lease by the unit without permission of the Assistant Commissioner of Customs or Deputy Commissioner of Customs.
such clearance of goods other than capital goods, may be allowed on payment of excise duty leviable on such goods on the full value at the time of their clearance from the factory of manufacture and at the rates in force on the date of payment of such excise duty.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, (52 of 1962), and in super-session of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 144/93-Cus, dated the 28th June, 1993.
