Customs - Duty Drawback Scheme: All aspects to be covered in speaking orders issued in each case of export - CBEC
IN Circular No. dated 20.10.2011, CBEC had directed, inter alia, passing of speaking orders, after following the principles of natural justice, under section 74 of Customs Act on the issues of establishing identity/determination of use of goods under re-export under section 74 of Customs Act.
In Instructions in F. No. 603/01/2011-DBK, dated 31.07.2013, Board had, taking note of Audit observations regarding payment of claims under section 74 in a manner inconsistent with provisions of Rule 5 of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 relating to manner and time of claiming drawback, directed field formations to, inter alia, ensure due diligence in the application of said Rule.
Now, for removal of doubts , Board clarifies that appealable speaking orders in original are to be issued in section 74 cases and that the aspect of how the provisions, of the various sub-rules of said Rule 5, are satisfied or not satisfied, as also other attendant aspects relevant to sanction of the re-export drawback, should also invariably be covered in the speaking order in original issued by the officer.
How many officers know what a speaking order is and how many of them actually write a speaking order?
CBEC Circular No. 35/2013-Cus, Dated: September 05 2013