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Circular No. 83/95-Cus.
dated 20/7/95
F.No. 602/2/95- DBK
Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject: Delegation of powers to Appraisers to sanction drawback under Section 75 of the Customs  Act, 1962 subject to percentage check by Assistant Commissioners Revised orders – Regarding.

Please refer to Ministry’s Circular No. 5/92-DBK (F.No.609/129/91- DBK) dated the 26th June, 1992 whereby powers of Appraisers to sanction drawback were enhanced from Rs. 5000 /- to Rs. 30,000/-.

2. The Board has reconsidered the matter and it has been decided that the powers of Appraisers to sanction drawback under section 75 of the Customs Act, 1962 in the Major Custom Houses in Bombay, Calcutta, Madras and Delhi shall be enhanced to Rupees One Lakh. The Assistant Commissioners should however conduct test check of 5% cases on a random basis to satisfy that sanctions are as per instructions issued by the Custom House/ Board for sanction of drawback claims. In the case of other customs Houses, I.C.D’s and C.F.Ss. the maximum power to sanction drawback claims for the Appraisers shall continue to be Rs. 30,000/- in the light of Ministry’s Circular No. 5/92-DBK dated 26th June, 1992.

3. 100% pre-audit of all Drawback claims by the Internal Audit Department shall continue as hitherto, irrespective of the level at which the sanction is accorded.

4. Suitable standing orders for the information or the staff and Public Notice for information of trade may be issued and copies forwarded to Commissioner (Drawback) and Director General of Inspection & Audit,  C & CE, New Delhi.

(A.K. Madan)
Under Secretary to the Government of India

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