Customs – PUBLIC NOTICE No. -86/2017 – Dated:- 5-7-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT-II) NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400001. F. No. S/26-Misc-54 /2017 DBK Date: 05.07.2017 PUBLIC NOTICE No. -86/2017 Sub: Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST scenario. Attention of the Trade is invited to Board s Circular No. 24/2017- Customs issued vide F. No. 609/46/2017-DBK dated 30.06.2017. 2. Attention is invited to Board s Circular No. 43/2007-Customs dated 5.12.2007 and Circular No. 39/2010-Customs dated 15.10.2010 which inter alia prescribe that in respect of drawback claims by a DTA supplier for supplies made to SEZ Unit or developer, when accompanied by a disclaimer, the
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t or developer, if required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 1.7.2017 onwards. 4. The applications/ claims which have already been filed up to 30.6.2017 and are pending with jurisdictional Central Excise formations shall be transferred to the Principal Commissioner/Commissioner of Customs/ Customs (Preventive) having jurisdiction over the DTA supplier. For smooth transition of above cited work to Customs formations, it is essential that transfer of documents is undertaken carefully and in close coordination with Customs authorities concerned without disruption, delay etc. 5. The extant instructions regarding processing etc. of drawba
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