OFFICE OF THE
COMMISSIONER OF CUSTOMS (EXPORT)
JAWAHARLAL NEHRU CUSTOM HOUSE,
NHAVA SHEVA,
TAL URAN, DIST-RAIGAD,
------------------------------------------------------------------------------------------------ F.No.S/12-Gen-87/09 DBK JNCH Date: 18.12.2009
Public Notice No. 98/2009
Sub: Pendency of Drawback claims due to non-receipt of Brand
Rate Letters of Drawback under Rule 6 and Rule 7 of the Customs, Central Excise
& Service Tax Duties Drawback Rules, 1995 from the Jurisdictional Central
Excise authorities within time limit prescribed in Board’s Circular
No.14-Cus2003 dt.6.3.2003 – reg.
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Attention of all Exporters, Custom House
Agents and the Trade is invited to para.1 of Public Notice No.30/2009 dated
15/05/2009 issued by this Custom House.
The exporters who had opted for brand rate of drawback but were not
coming forward with brand rate letters issued by the jurisdictional Central
Excise authorities were called upon to furnish the same by
2. In terms of the provisions of Rules 6 and 7
of the Customs, Central Excise and Service Tax Duties Drawback Rules 1995, an
application for fixation of Brand Rate has to be filed within 60 days from the
date of “Let Export Order” which may be extended for another 30 days by the
jurisdictional Central Excise Commissioner if he is satisfied that the exporter
was prevented by sufficient cause from filing application within this period. The time limit prescribed for disposal of
brand rate applications received in the jurisdictional Central Excise Commissionerate is given in paragraphs 3(c) and 3(d)(1) of
Board’s Circular No.14-Customs/2003 dated 6.3.2003 which is reproduced as under
:
3(c). Verification
of data given in the application :
The data regarding consumption of inputs
in manufacture of export goods furnished in DBK-I statement, payment of Customs
and Central Excise duty furnished in DBK-II and DBK-III statements, wastage
(recoverable/irrecoverable), non-availment of CENVAT
benefit and availability of disclaimer certificate from the manufacture in case
of Brand Rate application is filed by a merchant-exporter, proof and scheme of
exports, comparison of the weight of the inputs mentioned in DBK-I statement
with the net weight of the export goods mentioned in the Shipping Bill or
corresponding invoices etc are required to be got verified by the Deputy
Commissioner of Central Excise having jurisdiction over the manufacturing unit
in which export goods are declared to have been manufactured. While verifying the data, the duty paying
documents may be defaced by the Verifying Officer to the extent of the Brand
Rate claim. This verification is required to be carried out maximum within 15 days
from the date of receipt of the Brand Rate application in the Hqrs. Of the Central Excise Commissionerate.
(d) Fixation and approval of Brand Rate :
On receipt of the Verification Report
from the Central Excise Divisions, the same is required to be examined minutely
by the Commissionerate keeping in view the relevant
provisions of the Customs Act, 1962 and the Central Excise Rules and in strict
adherence to the Circulars & Guidelines which have been issued by this
Ministry from time to time. Brand Rate
Proposals involving drawback amount up to Rs.5 lakhs may be approved by the
Assistant Commissioner/Deputy Commissioner; proposals involving drawback amount
of more than Rs.5 lakhs but less than Rs.20 lakhs may be approved by the
Joint/Additional Commissioner and proposals involving drawback amount of more
than Rs.20 lakhs are required to be approved by the Commissioner of Central
Excise. Brand Rate letters may be issued
(by Registered Post/Speed Post) only after ensuring its correctness with regard
to the description of the export goods, unit of drawback rate, Shipping Bill
and post of export. List of Brand Rate
applications and status thereof filed within a fortnight may be prominently
displayed on the first day of the next fortnight in the Notice Board for
information of the trade. The Brand
Rates may also be communicated immediately by electronic mail (E-mail) after
electronic connectivity is established with the Custom House of the port of
export. The Brand Rates are required to be fixed maximum within a period of ten
days from the date of receipt of the Verification Reports from the Central
Excise Divisions. Specimen copies of
the Brand Rate letters under Rule 6 and 7 of the Drawback Rules are
attached. References for issue of
corrigendum in respect of description of the export item, addition or change of
the port of export and Shipping Bill No. etc may be considered and disposed off
within 3 days from the date of receipt.
4. In other words, the exporter must apply for
fixation of brand rate within 90 days from the date of ‘Let Export Order’ and
the jurisdictional Central Excise authority should dispose off the brand rate
application within 28 days from the date of receipt of application. In spite of the time limit stipulated by the Board as
referred above for disposal of Brand
Rate applications of the exporters by
the Central Excise Authorities, the pendency of
drawback claims for want of brand rate letters stands at 17,581 as on
30/11/2009 in this Custom House. Unless
the Brand Rate letters are received either by Fax or Regd.
Post, the Drawback section of the Custom House cannot process the S/Bills
pending under the Drawback queue.
5. Therefore taking into account of the need
to bring down the pendency and to facilitate quick
disbursal of drawback, the exporters are once again requested to contact the
concerned Central Excise AC/DC/Joint Commissioner/Addl.Commissioner/Commissioner
before whom such applications for fixation of drawback are pending and urge
them to decide the applications quickly.
Such exporters who have claimed brand rate of drawback but who have not
made an application for fixation of brand rates or whose brand rate
applications have been rejected by the concerned Central Excise authority are
requested to inform the Drawback section of this Custom House accordingly.
6. As per Rule 15 of Customs, Central Excise
and Service Tax Duties Drawback Rules 1995, a supplementary claim of drawback
has to be filed within 3 months from the date of communication of brand rate which
may be extended by a further period of 9 months by the AC/DC if he is satisfied
that the exporter was prevented by sufficient cause from filing application
within aforesaid time period. Therefore,
all exporters are hereby called upon to submit the brand rate letters along
with Bank Realisation Certificates wherever
applicable on or before
7. Any difficulty faced in the implementation
of this Public Notice may be brought to the notice of the undersigned
immediately.
(B.K.
SINHA)
Commissioner
of Customs (Export)
To
All the concerned.
Copy to :
1.
The Chief Commissioner of Customs, Mumbai Zone-II.,
2.
The Commissioner of Customs (Import), JNCH.,
3.
All the Addl./Jt.Commissioners
of Customs, JNCH.
4.
All the Trade Associations.
5.
The
6.
All Commissioners of Central Excise & Customs – with a
request to expedite and decide all pending Brand Rate applications.