Brand Rate of Duty Drawback - Pre/Post Audit Not to be Conducted By Board – Board Clarifies
BOARD's Circular No. dated 12.2.04 stipulated that one set of complete documents relating to fixation of Brand Rate of Duty Drawback should be sent to the Directorate General of Export Promotion (DGEP) for post audit. Thereafter the work relating to Post Audit of the Brand Rate claims was transferred from DGEP to the Drawback Division of the Board vide Circular No. 1/2008-Customs dated 9.1.08.
Board handled the work relating to the Post Audit of Brand Rate claims so far, as it was felt that the field formations would take some time to develop expertise in this work. As more than seven years have passed since the work relating to fixation of Brand Rates of Duty Drawback was transferred to the field formations, the matter has been reviewed by the Board.
The field formations are advised by the Board not to send the brand rate letters/applications etc to the Board for post audit anymore. However, they may continue to get the letters post/ pre-audited as per para 3 (ix) of the Board's Circular No. 14/03- Cus dated 6.3.03. They may also maintain all records pertaining to brand rate fixation for subsequent reference and auditing by Internal Audit and C&AG Audit as per para 3(x) of the said circular.
CBEC Instruction F. No. 609/46/2010 - DBK , Dated: April 26, 2010