Circular No.7/2000-Cus.dt.8th February,2000

Drawback
-Payment on Fabricated Export Documents

Sir,

It has been observed in Chennai Customs House that certain parties had fraudulently obtained payment of drawback by fabrication of export documents, wherein the exporters were effected by certain exporters and the documents were fabricated in the name of a third party, who ultimately obtained payment of drawback. Some of the relevant drawback claims had been returned to the exporters with deficiency memos and were forged/fabricated in the name of the third party before their re-submission to the Customs House for settlement of Drawback Claim.

2. On investigation it was found that the same modus operandi has also been followed in obtaining fraudulent drawback payments from Cheney Air Cargo Complex.

3. It has also been found that the party which has obtained the drawback payment is a fictitious and non-existent firm; and has used IEC Code number of another firm. Documents like export certificate, bill of lading, bank attested invoice and insurance certificate which were submitted with the drawback claim have also been found to be forged. Bank seal as well as the signature of the Bank Manager were also fabricated.

4. A similar case was detected in Cheney Custom House during 1996 wherein the drawback cheques issued to an exporter were deposited in a bank account which was unauthorisedly opened in the name of that firm by certain persons.

5. The above modus operandi is being/may be brought to the notice of all Customs Houses, to prevent recurrence of such frauds.

Sd/-
(Sandeep Ahuja)
Under Secretary (DBK)

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