CUSTOMS CIRCULAR No.16/2000-Customs Date 24th February,2000(Amendment to Circular No.74/97-Cus.date 30.12.97)
Grant of Drawback on the Export where Drawback Procedure has not been followed by the Exporters Relaxation of the conditions of Rule 11 / 12 of the Customs and Central Excise Duties Drawback Rules, 1971 / 1995.
Attention is invited to this Ministry's guide-lines on the above subject circulated under Circular No.74/1997-Customs (F.No.609/443/97-DBK) dated the 30th December,1997.
2. It has been noticed that while issuing the above mentioned guide-lines, the intention was to include the provision for conversion of duty drawback shipping bills into DEEC-cum-drawback shipping bills also, in addition to other provisions in the said circular, but the same was left out inadvertently.
3. In view of this, it is clarified that the guide-lines contained in this Ministry's Circular No.74 97-Cus date 30.12.97 shall also apply to the conversion of drawback shipping bills into DEEC-cum-drawback shipping bills.
4. This may be brought to the notice of staff and trade by issue of suitable standing Orders / Public Notice.
Sd/-
(Sandeep Ahuja)
Under Secretary to the Government of India
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