Customs – 25/2017 – Dated:- 7-8-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS : NEW CUSTOMS HOUSE : PANAMBUR : MANGALORE – 575 010 Tel: 0824-2407729 Fax: 0824-2407100 E-mail:cusmlore@yahoo.com, ustomslegalsection@yahoo.in S-11/11/2016 DBK Date : 07-08-2017 PUBLIC NOTICE NO. 25/2017. x- Attention of all Customs Brokers, Exporters, Importers, Members of Trade and other stake holders is invited to Board s Circular No. 32/2017- Customs dated 27.07.2017 on the above subject. 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-Customs dated 30.6.2017). 3. Various issues have been highlighted by field formations and exporters regarding the requirement of a certificate to be obtained from the jurisdictional GST officer prescribed vide Note and C
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of the aforesaid notification. 5. Since Notes and Conditions of notification No. 131/2016-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) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in Note and Condition 12A shall be applicable w.e.f. 1.7.2017 itself. Thus, exports which have been made from 1.7.2017 onwards shall be governed by the revised Note and Condition 12A. For all exports made w.e.f 1.7.2017 for which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached. This format is also being suitably included in the EDI shipping bill. In respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in the past shipping bills for which let export ord
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eral of Audit (Central Taxes) is also being asked to have the declarations given by exporters about non-availment of ITC/refund etc. in respect of exports under drawback verified at the time of audit of these units/exporters. These checks will thus ensure that there is no double neutralisation of taxes by simultaneous availment of credit/refund and drawback. 8. In order to further facilitate exporters, it may be ensured that all pending drawback claims are disposed of on priority and zero pendency be maintained. Supplementary claims whenever filed should also be processed on priority. 9. Difficulties faced, if any may be brought to the notice of this office. (Dr. M. SUBRAMANYAM) COMMISSIONER. Self-declaration for claiming higher rate of AIR of duty drawback under column (4) and (5) of the AIR Schedule under Notification No. 131/2016- Customs (N.T.) dated 31.10.2016 (as amended) I/We, M/s. …………………………….., IEC No
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