[TO BE PUBLISHED IN THE GAZETTE OF INDIA,
EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 58/ 2017-CUSTOMS (N.T.)
New Delhi, the
29th June, 2017
G.S.R. (E). – In exercise of the powers conferred by
section 75 of the Customs Act, 1962 (52 of 1962), section 37 of the Central
Excise Act, 1944 (1 of 1944) and section 93A read with section 94 of the
Finance Act, 1994 (32 of 1994), the Central Government hereby makes the
following rules to further amend the Customs, Central Excise Duties and Service
Tax Drawback Rules, 1995, namely:-
1. (1)
These rules may be called the Customs, Central Excise Duties and Service Tax
Drawback (Amendment) Rules, 2017.
(2) They
shall come into force on the 1 st day of July, 2017.
2. In
the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995,-
(i) in
rule 2, after clause (e), the following clause shall be inserted, namely:-
‘(f) “tax
invoice” means the tax invoice referred to in section 31 of the Central Goods
and Services Tax Act, 2017 (12 of 2017).’;
(ii) in
rule 3, in sub-rule (1), after the clause (bb), the following clauses shall be
inserted, namely:-
“(bc) the
Central Goods and Services Tax Act, 2017 (12 of 2017) and the rules made
thereunder,
(bd) the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the rules made
thereunder; and”;
(iii) for
rule 6, the following rule shall be substituted, namely:-
“6. Cases
where amount or rate of drawback has not been determined.-
(1) (a)
Where no amount or rate of drawback has been determined in respect of any
goods, any exporter of such goods may, within three months from the date
relevant for the applicability of the amount or rate of drawback in terms of
sub-rule (3) of rule 5, apply to the Principal Commissioner of Customs or
Commissioner of Customs, as the case may be, having jurisdiction over the place
of export, for determination of the amount or rate of drawback thereof stating
all the relevant facts including the proportion in which the materials or
components or input services are used in the production or manufacture of goods
and the duties paid on such materials or components or the tax paid on input
services:
Provided that-
(i)
in case an exporter is exporting the
aforesaid goods from more than one place of export, he shall apply to the
Principal Commissioner or Commissioner of Customs, having jurisdiction over any
one of the said places of export;
(ii) the
Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the
case may be, may extend the aforesaid period of three months by a period of
three months and the Principal Commissioner of Customs or Commissioner of
Customs, as the case may be, may further extend the period by a period of six
months;
(iii) the
Assistant Commissioner of Customs or Deputy Commissioner or Principal
Commissioner of Customs or Commissioner of Customs, as the case may be, may, on
an application and after making such enquiry as he thinks fit, grant extension
or refuse to grant extension after recording in writing the reasons for such
refusal;
(iv) an
application fee equivalent to 1% of the FOB value of exports or one thousand
rupees whichever is less, shall be payable for applying for grant of extension
to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as
the case may be and an application fee of 2% of the FOB value or two thousand
rupees whichever is less, shall be payable for applying for grant of extension
to the Principal Commissioner of Customs or Commissioner of Customs, as the
case may be.
(b) On
receipt of an application under clause (a), the Principal Commissioner of
Customs or Commissioner of Customs, as the case may be, shall, after making or
causing to be made such inquiry as it deems fit, determine the amount or rate
of drawback in respect of such goods.
(2) (a)
Where an exporter desires that he may be granted drawback provisionally, he
may, while making an application under clause (a) of sub-rule (1) apply to the
Principal Commissioner of Customs or Commissioner of Customs, as the case may
be, that a provisional amount be granted to him towards drawback on the export
of such goods pending determination of the amount or rate of drawback under
clause (b) of that sub-rule.
(b) The
Principal Commissioner of Customs or Commissioner of Customs, as the case may
be, may, after considering the application, allow provisionally payment of an
amount not exceeding the amount claimed by the exporter in respect of such
export:
Provided that the
Principal Commissioner of Customs or Commissioner of Customs, as the case may
be, may, for the purpose of allowing provisional payment of drawback in respect
of such export, require the exporter to enter into a general bond for such
amount, and subject to such conditions, as he may direct; or to enter into a
bond for an amount not exceeding the full amount claimed by such exporter as
drawback in respect of a particular consignment and binding himself, -
(i)
to refund the amount so allowed
provisionally, if for any reason, it is found that the duty drawback was not
admissible; or
(ii) to
refund the excess, if any, paid to such exporter provisionally if it is found
that a lower amount was payable as duty drawback:
Provided further that
when the amount or rate of drawback payable on such goods is finally
determined, the amount provisionally paid to such exporter shall be adjusted
against the drawback finally payable and if the amount so adjusted is in excess
or falls short of the drawback finally payable, such exporter shall repay to
the Principal Commissioner of Customs or Commissioner of Customs, as the case
may be, the excess or be entitled to the deficiency, as the case may be.
(c) The
bond referred to in clause (b) may be with such surety or security as the
Principal Commissioner of Customs or Commissioner of Customs, as the case may be,
may direct.
(3) Where
the Central Government considers it necessary so to do, it may,
(a) revoke
the rate of drawback or amount of drawback, determined under clause (b) of
sub-rule (1) by the Principal Commissioner of Customs or Commissioner of Customs,
as the case may be; or
(b) direct
the Principal Commissioner of Customs or Commissioner of Customs, as the case
may be, to withdraw the rate of drawback or amount of drawback determined.
Explanation.- For the purpose of this rule, “place
of export” means customs station or any other place appointed for loading of
export goods under section 7 of the Customs Act, 1962 (52 of 1962) from where
the exporter has exported the goods or intends to export the goods in respect
of which determination of amount or rate of drawback is sought.”;
(iv) for
rule 7, the following rule shall be substituted, namely:–
“7. Cases
where amount or rate of drawback determined is low.– (1) Where, in respect of
any goods, the exporter finds that the amount or rate of drawback determined
under rule 3 or, as the case may be, revised under rule 4, for the class of
goods is less than eighty per cent. of the duties or taxes paid on the
materials or components or input services used in the production or manufacture
of the said goods, he may, except where a claim for drawback under rule 3 or
rule 4 has been made, within three months from the date relevant for the
applicability of the amount or rate of drawback in terms of sub-rule (3) of
rule 5, make an application to the Principal Commissioner of Customs or
Commissioner of Customs, as the case may be, having jurisdiction over the place
of export, for determination of the amount or rate of drawback thereof stating
all relevant facts including the proportion in which the materials or
components or input services are used in the production or manufacture of goods
and the duties or taxes paid on such materials or components or input services:
Provided that –
(i)
in case an exporter is exporting the
aforesaid goods from more than one place of export, he shall apply to the
Principal Commissioner or Commissioner of Customs, having jurisdiction over any
one of the said places of export;
(ii) the
Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the
case may be, may extend the aforesaid period of three months by a period of
three months and that the Principal Commissioner of Customs or Commissioner of
Customs, as the case may be, may further extend the period by a period of six
months;
(iii) the
Assistant Commissioner of Customs or Deputy Commissioner or Principal
Commissioner of Customs or Commissioner of Customs, as the case may be, may, on
an application and after making such enquiry as he thinks fit, grant extension
or refuse to grant extension after recording in writing the reasons for such
refusal;
(iv) an
application fee equivalent to 1% of the FOB value of exports or one thousand
rupees whichever is less, shall be payable for applying for grant of extension
to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as
the case may be and an application fee of 2% of the FOB value or two thousand
rupees whichever is less, shall be payable for applying for grant of extension
by the Principal Commissioner of Customs or Commissioner of Customs, as the
case may be.
(2) On
receipt of the application referred to in sub-rule (1), the Principal
Commissioner of Customs or Commissioner of Customs, as the case may be, may,
after making or causing to be made such inquiry as it deems fit, allow payment
of drawback to such exporter at such amount or at such rate as may be
determined to be appropriate, if the amount or rate of drawback determined
under rule 3 or, as the case may be, revised under rule 4, is in fact less than
eighty per cent. of such amount or rate determined under this sub-rule.
(3) Provisional
drawback amount, as may be specified by the Central Government, shall be paid
by the proper officer of Customs and where the exporter desires that he may be
granted further drawback provisionally, he may, while making an application
under sub-rule (1), apply to the Principal Commissioner of Customs or
Commissioner of Customs, as the case may be, in this behalf in the manner as
has been provided in clause (a) of sub-rule (2) of rule 6 for the application
made under that rule along with details of provisional drawback already paid
and the grant of further provisional drawback shall be considered in the manner
and subject to the conditions specified in clauses (b) and (c) of sub-rule (2),
and sub-rule (3) of rule 6, subject to the condition that bond required to be
executed by the claimant shall only be for the difference between amount or
rate of drawback determined under rule 3 or, as the case may be, revised under
rule 4 by the Central Government and the provisional drawback authorised by the
Principal Commissioner of Customs or Commissioner of Customs, as the case may
be, under this rule.
(4) Where
the Central Government considers it necessary so to do, it may,–
(a) revoke the rate of drawback or amount of drawback determined under sub-rule
(2) by the Principal Commissioner of Customs or Commissioner of Customs, as the
case may be; or
(b) direct
the Principal Commissioner of Customs or the Commissioner of Customs, as the
case may be, to withdraw the rate of drawback or amount of drawback determined.
Explanation.- For the purpose of this rule, “place
of export” means customs station or any other place appointed for loading of
export goods under section 7 of the Customs Act, 1962 (52 of 1962) from where
the exporter has exported the goods or intends to export the goods in respect
of which determination of amount or rate of drawback is sought.”;
(v) in
rule 9, in clause (d),-
(A) for
the words “Principal Commissioner of Central Excise or Commissioner of Central
Excise, as the case may be or the Principal Commissioner or Commissioner of
Customs and Central Excise”, the words “Principal Commissioner of Customs or
Commissioner of Customs”, shall be substituted;
(B) the
words “or of Central Excise” shall be omitted;
(vi) in
rule 10, the words “or of Assistant Commissioner of Central Excise or Deputy
Commissioner of Central Excise” shall be omitted;
(vii) in
rule 13, in sub-rule (2),-
(A) in
clause (iii), for the letters and figure “ARE-1”, the words “tax invoice” shall
be substituted;
(B) for
clause (v), the following clause shall be substituted, namely:-
“(v) opy of
communication regarding rate of drawback where the drawback claim is for a rate
determined by the Principal Commissioner of Customs or Commissioner of Customs,
as the case may be, under rule 6 or rule 7 of these rules.”;
(viii) in
rule 15, for sub-rule (1), the following sub-rule shall be substituted,
namely:-
“(1) Where
any exporter finds that the amount of drawback paid to him is less than what he
is entitled to on the basis of the amount or rate of drawback determined by the
Central Government or Principal Commissioner of Customs or Commissioner of
Customs, as the case may be, he may prefer a supplementary claim in the form at
Annexure III:
Provided that the
exporter shall prefer such supplementary claim within a period of three months,
-
(i)
where the rate of drawback is determined
or revised under rule 3 or rule 4, as the case may be, from the date of
publication of such rate in the Official Gazette;
(ii) where
the rate of drawback is determined or revised upward under rule 6 or rule 7, as
the case may be, from the date of communicating the said rate to the person
concerned;
(iii) in
all other cases, from the date of payment or settlement of the original
drawback claim by the proper officer :
Provided further that –
(i)
the Assistant Commissioner of Customs or
Deputy Commissioner of Customs, as the case may be, may extend the aforesaid
period of three months by a period of nine months and that the Principal
Commissioner of Customs or Commissioner of Customs, as the case may be, may
further extend the period by a period of six months;
(ii) the
Assistant Commissioner of Customs or Deputy Commissioner or Principal
Commissioner of Customs or Commissioner of Customs, as the case may be, may, on
an application and after making such enquiry as he thinks fit, grant extension
or refuse to grant extension after recording in writing the reasons for such
refusal;
(iii) an
application fee equivalent to 1% of the FOB value of exports or one thousand
rupees whichever is less, shall be payable for applying for grant of extension
by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as
the case may be and an application fee of 2% of the FOB value or two thousand
rupees whichever is less, shall be payable for applying for grant of extension
by the Principal Commissioner of Customs or Commissioner of Customs, as the
case may be.”;
(ix) in
rule 16A, in the proviso to sub-rule (4),-
(A) in
clause (i), the words “or Principal Commissioner or Commissioner of Customs and
Central Excise, as the case may be” shall be omitted;
(B) in
clause (ii), the words “or Principal Commissioner or Commissioner of Customs
and Central Excise, as the case may be” shall be omitted;
[F. No. 609/43/2017-DBK]
(Anand Kumar Jha)
Under Secretary to the Government of India
Note: The principal rules were published vide notification number 39/1995-Customs (N.T.), dated the 26th May, 1995, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 441 (E), dated the 26th May, 1995 and was last amended vide notification number 132/2016- Customs (N.T.), dated the 31st October, 2016 vide number G.S.R. 1019(E), dated the 31st October, 2016.
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