When duty Drawback given is less than applied for, is an adjudication order given?
IN a recent meeting of the Permanent Trade Facilitation Committee (PTFC) meeting of the JN Customs, the President of All India Importers & Exporters Association asked,
When duty Drawback given is less than applied for, is any detailed calculation along with reasons given to the exporter? This is required both from the point of good order and also from the point of the audit requirements of the Exporters.
The Department replied,
"The duty drawback claimed by the exporter is scrutinised as per the exporter's declaration made in the Shipping Bill, examination report, sample test result and departmental comments entered by the shed officers. In respect of the Shipping Bills wherein the drawback claimed appears to be higher/in-admissible, specific and detailed queries are raised to the exporter for modifying the drawback amount and the query text is available on the http://icegate.gov.in website. Further, based on the submission/reply made by the exporter/CHA, the admissible drawback is released thereby ensuring that the principles of natural justice are followed."
He asked another question,
If any deficiency is found in the Duty Drawback application, is any proper written communication made to the Exporter? Communication on the customs website is not legal communication. We have been agitating about the aspect for a long time but the ball is lobbed in the court of your systems directorate. Any progress in this matter?
The Department replied:
It may be noted that the electronic drawback shipping bill is itself considered as claim for the duty drawback. Thus, if any deficiency is found in the duty drawback claimed by the exporter, specific and detailed queries are raised to the exporter and communicated in electronic mode to the exporter. Further, the query text is available on the http://icegate.gov.in website. As a measure of trade facilitation, the details of Drawback Shipping Bills wherein query has been raised is also made available in the JNCH website (http://www.jawaharcustoms.gov.in/).