Customs – 42/2017 – Dated:- 3-8-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370 210 Phone No:02836-271468/469, Fax No.02836-27 1467 F. No. S/20-07/AG/GST/17-18 Dated: 03/08/2017 PUBLIC NOTICE No. 42/2017 Subject: Clarification regarding exports under claim for drawback in GST Scenario -reg. Attention of the Trade is invited to Board s Circular No. 32/2017- Custom issued vide F. No. 609/64/2017-DBK dated 27.07.2017. 2. As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz, rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.7.2017 to 30.9.2017 (Circular No 22/2017
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mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-Cus (NT) dated 31.10.2016 by Notification 73/2017-Cus (N.T.) dated 26.7.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification. 5. Since Notes and Conditions of Notification No. l31/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2
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be irrespective of any certificate or declaration, if any, given earlier. 6. Another aspect that may be noted is that there . could be cases where export goods had been cleared from factory, warehouse, etc. prior to 1.7.2017 but let export order has not been issued before 1.7.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Condition 12 of said Notification No. 131/2016-Customs (NT) shall continue. 7. As part of audit checks, the need for regular sample checking of the veracity of declarations accepted for disbursing AIR drawback claims has been highl
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