F. No. 603/01/2011-DBK

Government of India

Ministry of Finance, Department of Revenue

Central Board of Excise and Customs


New Delhi, the 31st July, 2013


All Chief Commissioners of Customs/Customs (Prev.)

All Chief Commissioners of Central Excise/Customs & Central Excise

All Director Generals under CBEC

All Commissioners of Customs/Customs (Prev.)

All Commissioners of Central Excise/Customs & Central Excise

Madam/ Sir,

Subject: Audit Report No. 15/2011-2012, Section 2, Duty Drawback Scheme.

Kind attention is invited to the above subject and the Board’s Circular No.46/2011-Customs as well as letter dated 26.6.2012 (copy enclosed).

2. Upon receipt of further reports from field formations certain issues have been considered further:-

(a)     Audit had observed processing of time barred drawback claims under Section 74 of the Customs Act, 1962. It is directed to ensure due diligence is exercised in the application of provisions of Rule 5 of Re-Export of Imported goods (Drawback of Customs duties) Rules, 1995 in dealing with such cases.

(b)  Audit also noticed instances where the specifications/ details of the goods exported were somewhat differently described in the export documents and in the brand rate letters issued by Central Excise. For example, export document showed PT-439 (39 h.p.) agricultural tractor and the brand rate letter for the relevant Shipping Bill referred to agricultural tractor Powertrac–439. The different manner of describing the goods creates unnecessary room for doubt. To avoid such situations, it is directed that full and comprehensive details of the exported goods should be indicated clearly in the brand rate letters.

3. Receipt of the Instructions may be acknowledged.

Encl: As above.
(Ashok Kumar Pandey)
Senior Technical Officer (Drawback)
audit drawback scheme

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