[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. 88/ 2017-CUSTOMS (N.T.)
New Delhi, the
21st September, 2017
G.S.R. (E).In exercise of the powers conferred by
section 75 of the Customs Act, 1962 (52 of 1962) and section 37 of the Central
Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following
rules, namely:-
1. Short title, extent and commencement.-
(1) These rules may be
called the Customs and Central Excise Duties Drawback Rules, 2017.
(2) They extend to the
whole of India.
(3) They shall come
into force on the 1st day of October, 2017.
2. Definitions.- In these rules, unless the context otherwise
requires, -
(a) “drawback” in
relation to any goods manufactured in India and exported, means the rebate of
duty excluding integrated tax leviable under sub-section (7) and compensation
cess leviable under subsection (9) respectively of section 3 of the Customs
Tariff Act, 1975 (51 of 1975) chargeable on any imported materials or excisable
materials used in the manufacture of such goods;
(b) “excisable
material” means any material produced or manufactured in India subject to a
duty of excise under the Central Excise Act, 1944 (1 of 1944);
(c) “export”, with its
grammatical variations and cognate expressions, means taking out of India to a
place outside India or taking out from a place in Domestic Tariff Area (DTA) to
a special economic zone and includes loading of provisions or store or
equipment for use on board a vessel or aircraft proceeding to a foreign port;
(d) “imported material”
means any material imported into India and on which duty is chargeable under
the Customs Act, 1962 (52 of 1962);
(e) “manufacture” includes
processing of or any other operation carried out on goods, and the term
manufacturer shall be construed accordingly;
(f) “tax invoice” means
the tax invoice referred to in section 31 of the Central Goods and Services Tax
Act, 2017 (12 of 2017).
3. Drawback.–
(1) Subject to the provisions of –
(a) The Customs Act, 1962 (52 of 1962) and
the rules made thereunder;
(b) The Central Excise Act, 1944 (1 of 1944)
and the rules made thereunder; and
(c) These rules, a drawback may be allowed on
the export of goods at such amount, or at such rates, as may be determined by
the Central Government :
Provided
that where any goods are produced or manufactured from imported materials or
excisable materials, on some of which only the duty chargeable thereon has been
paid and not on the rest, or only a part of the duty chargeable has been paid;
or the duty paid has been rebated or refunded in whole or in part or given as
credit, under any of the provisions of the Customs Act, 1962 (52 of 1962) and
the rules made thereunder, or of the Central Excise Act, 1944 (1 of 1944) and
the rules made thereunder, the drawback admissible on the said goods shall be
reduced taking into account the lesser duty paid or the rebate, refund or
credit obtained :
Provided further that
no drawback shall be allowed
(i) If the said goods, except tea chests
used as packing material for export of blended tea, have been taken into use
after manufacture;
(ii) If the said goods are produced or
manufactured, using imported materials or excisable materials in respect of which
duties have not been paid;
(iii) On jute batching oil used in the
manufacture of export goods, namely, jute (including Bimlipatam jute or mesta
fibre) yarn, twist, twine, thread, cords and ropes;
(iv) If the said goods, being packing materials
have been used in or in relation to the export of –
(A) Jute yarn (including Bimlipatam jute or
mesta fibre), twist, twine, thread and ropes in which jute yarn predominates in
weight;
(B) Jute fabrics (including Bimlipatam jute or
mesta fibre), in which jute predominates in weight;
(C) Jute manufactures not elsewhere specified
(including Bimlipatam jute or mesta fibre) in which jute predominates in
weight.
(2) In determining the amount or rate of
drawback under this rule, the Central Government shall have regard to, -
(a) The average quantity or value of each
class or description of the materials from which a particular class of goods is
ordinarily produced or manufactured in India;
(b) The average quantity or value of the
imported materials or excisable materials used for production or manufacture in
India of a particular class of goods;
(c) The average amount of duties paid on
imported materials or excisable materials used in the manufacture of semis,
components and intermediate products which are used in the manufacture of goods;
(d) The average amount of duties paid on
materials wasted in the process of manufacture and catalytic agents:
Provided
that if any such waste or catalytic agent is re-used in any process of
manufacture or is sold, the average amount of duties on the waste or catalytic
agent re-used or sold shall also be deducted;
(e) The average amount of duties paid on
imported materials or excisable materials used for containing or, packing the
export goods;
(f) Any other information which the Central
Government may consider relevant or useful for the purpose.
4. Revision of rates. -
The Central Government may revise amount or rates determined under rule 3.
5. Determination of date from which the
amount or rate of drawback is to come into force and the effective date for
application of amount or rate of drawback.–
(1) The Central Government may specify the
period upto which any amount or rate of drawback determined under rule 3 or
revised under rule 4, as the case may be, shall be in force.
(2) Where the amount or rate of drawback is
allowed with retrospective effect, such amount or rate shall be allowed from
such date as may be specified by the Central Government by notification in the
Official Gazette which shall not be earlier than the date of changes in the
rates of duty on inputs used in the export goods.
(3) The provisions of section 16, or
sub-section (2) of section 83, of the Customs Act, 1962 (52 of 1962) shall
determine the amount or rate of drawback applicable to any goods exported under
these rules.
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 are used in the production or manufacture of
goods and the duties paid on such materials or components:
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)
(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)
(iii) the Assistant Commissioner of
Customs or Deputy Commissioner of Customs 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.
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 paid on the materials or components 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 are used in the production or manufacture of goods and
the duties paid on such materials or components:
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)
(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 of Customs 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.
8. Cases where no amount or rate of
drawback is to be determined.– No amount or rate of
drawback shall be determined in respect of any goods or class of goods under
rule 6 or rule 7, as the case may be, if the export value of each of such goods
or class of goods in the bill of export or shipping bill is less than the value
of the imported materials used in the manufacture of such goods or class of
goods, or is not more than such percentage of the value of the imported
materials used in the manufacture of such goods or class of goods as the
Central Government may, by notification in the Official Gazette, specify in
this behalf.
9. Upper Limit of Drawback amount or
rate.- The drawback amount or rate determined under rule 3
shall not exceed one third of the market price of the export product.
10. Power to require submission of
information and documents.- For the purpose of –
(a) Determining the class or description of
materials or components used in the production or manufacture of goods or for
determining the amount of duty paid on such materials or components; or
(b) Verifying the correctness or otherwise of
any information furnished by any manufacturer or exporter or other persons in
connection with the determination of the amount or rate of drawback; or
(c) Verifying the correctness or otherwise of
any claim for drawback; or
(d) obtaining any other information
considered by the Principal Commissioner of Customs or Commissioner of Customs,
as the case may be, to be relevant or useful, any officer of the Central
Government specially authorised in this behalf by an Assistant Commissioner of
Customs or Deputy Commissioner of Customs, as the case may be, may require any
manufacturer or exporter of goods or any other person likely to be in
possession of the same to furnish such information and to produce such books of
account and other documents as are considered necessary by such officer.
11. Access to manufactory.-
Whenever an officer of the Central Government specially authorised in this
behalf by an Assistant Commissioner of Customs or Deputy Commissioner of
Customs, as the case may be, considers it necessary, the manufacturer shall
give access at all reasonable times to the officer so authorised to every part
of the premises in which the goods are manufactured, so as to enable the said
officer to verify by inspection the process of, and the materials or components
used for the manufacture of such goods, or otherwise the entitlement of the goods
for drawback or for a particular amount or rate of drawback under these rules.
12. Procedure for claiming drawback on goods
exported by post.– (1) Where goods are to be exported by
post under a claim for drawback under these rules,-
(a) The outer packing carrying the address of
the consignee shall also carry in bold letters the words “DRAWBACK EXPORT”;
(b) The exporter shall deliver to the
competent Postal Authority, alongwith the parcel or package, a claim in the
Form at Annexure I, in quadruplicate, duly filled in.
(2) The date of receipt of the aforesaid
claim form by the proper officer of Customs from the postal authorities shall
be deemed to be date of filing of drawback claim by the exporter for the
purpose of section 75A and an intimation of the same shall be given by the
proper officer of Customs to the exporter in such form as the Principal
Commissioner of Customs or Commissioner of Customs, as the case may be, may
prescribe.
(3) In case the aforesaid claim form is not
complete in all respects, the exporter shall be informed of the deficiencies
therein within fifteen days of its receipt from postal authorities by a
deficiency memo in the form prescribed by the Principal Commissioner of Customs
or Commissioner of Customs, as the case may be, and such claim shall be deemed
not to have been received for the purpose of subrule (2).
(4) When the exporter complies with the
requirements specified in the deficiency memo within thirty days of its return,
he shall be issued an acknowledgement by the proper officer in the form
prescribed by the Principal Commissioner of Customs or Commissioner of Customs,
as the case may be, and the date of such acknowledgement shall be deemed to be
date of filing the claim for the purpose of section 75A.
13. Statement/Declaration to be made on
exports other than by Post.–
(1) In the case of exports other than by
post, the exporters shall at the time of export of the goods –
(a) state on the shipping bill or bill of
export, the description, quantity and such other particulars as are necessary
for deciding whether the goods are entitled to drawback, and if so, at what
rate or rates and make a declaration on the relevant shipping bill or bill of
export that-
(i) A claim for drawback under these rules
is being made;
(ii) in respect of duties of Customs and
Central Excise paid on containers, packing materials and materials used in the
manufacture of the export goods on which drawback is claimed, no separate claim
for rebate of duty under the Central Excise Rules, 2002 or any other law has
been or will be made to the Central excise authorities:
Provided
that if the Principal Commissioner of Customs or Commissioner of Customs, as
the case may be, is satisfied that the exporter or his authorised agent has,
for reasons beyond his control, failed to comply with the provisions of this
clause, he may, after considering the representation, if any, made by such
exporter or his authorised agent, and for reasons to be recorded, exempt such
exporter or his authorised agent from the provisions of this clause;
(b) Furnish to the proper officer of Customs,
a copy of shipment invoice or any other document giving particulars of the
description, quantity and value of the goods to be exported.
(2) Where the amount or rate of drawback has
been determined under rule 6 or rule 7, the exporter shall make an additional
declaration on the relevant shipping bill or bill of export that –
(a) There is no change in the manufacturing
formula and in the quantum per unit of the imported materials or components, if
any, utilised in the manufacture of export goods; and
(b) The materials or components, which have
been stated in the application under rule 6 or rule 7 to have been imported,
continue to be so imported and are not being obtained from indigenous sources.
14. Manner and time for claiming drawback on
goods exported other than by post.-
(1) Electronic shipping bill in Electronic
Data Interchange (EDI) under the claim of drawback or triplicate copy of the
shipping bill for export of goods under a claim of drawback shall be deemed to
be a claim for drawback filed on the date on which the proper officer of
Customs makes an order permitting clearance and loading of goods for
exportation under section 51 and said claim for drawback shall be retained by
the proper officer making such order.
(2) The said claim for drawback should be
accompanied by the following documents, namely:-
(i) copy of export contract or letter of
credit, as the case may be;
(ii) Copy of ARE-1, wherever applicable;
(iii) Insurance certificate, wherever necessary;
and
(iv) Copy 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.
(3)(a) If the said claim for drawback is incomplete
in any material particulars or is without the documents specified in sub-rule
(2), shall be returned to the claimant with a deficiency memo in the form
prescribed by the Principal Commissioner of Customs or Commissioner of Customs,
as the case may be, within 10 days and shall be deemed not to have been filed
for the purpose of section 75A.
(b) Where the exporter resubmits the claim
for drawback after complying with the requirements specified in the deficiency
memo, the same will be treated as a claim filed under sub-rule (1) for the
purpose of section 75A.
(4) For computing the period of one month
prescribed under section 75A for payment of drawback to the claimant, the time
taken in testing of the export goods, not more than one month, shall be
excluded.
15. Payment of drawback and interest.–
(1) The drawback under these rules and
interest, if any, shall be paid by the proper officer of Customs to the
exporter or to the agent specially authorised by the exporter to receive the
said amount of drawback and interest.
(2) The officer of Customs may combine one or
more claims for the purpose of payment of drawback and interest, if any, as
well as adjustment of any amount of drawback and interest already paid and may
issue a consolidated order for payment.
(3) The
date of payment of drawback and interest, if any, shall be deemed to be, in the
case of payment –
(a) By
cheque, the date of issue of such cheque; or
(b) By credit in the exporter’s account
maintained with the Custom House, the date of such credit.
16. Supplementary claim. –
(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 II:
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, 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, 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 of Customs 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.
(2) Save as otherwise provided in this rule,
no supplementary claim for drawback shall be entertained.
(3) The date of filing of the supplementary
claim for the purpose of section 75A shall be the date of affixing the Dated
Receipt Stamp on such claims which are complete in all respects and for which
an acknowledgement shall be issued in the form prescribed by the Principal
Commissioner of Customs or Commissioner of Customs, as the case may be.
(4)(a) Claims which are not complete in all respects
or are not accompanied by the required documents shall be returned to the
claimant with a deficiency memo in the form prescribed by the Principal
Commissioner of Customs or Commissioner of Customs, as the case may be within
fifteen days of submission and shall be deemed not to have been filed.
(b) Where the exporter resubmits the
supplementary claim after complying with the requirements specified in the
deficiency memo, the same will be treated as a claim filed under sub-rule (1)
for the purpose of section 75A.
17. Repayment of erroneous or excess payment
of drawback and interest. - Where an amount of drawback and
interest, if any, has been paid erroneously or the amount so paid is in excess
of what the claimant is entitled to, the claimant shall, on demand by a proper
officer of Customs repay the amount so paid erroneously or in excess, as the
case may be, and where the claimant fails to repay the amount it shall be recovered
in the manner laid down in sub-section (1) of section 142 of the Customs Act,
1962 (52 of 1962).
18. Recovery of amount of Drawback where
export proceeds not realised. –
(1) Where an amount of drawback has been paid
to an exporter or a person authorised by him (hereinafter referred to as the
claimant) but the sale proceeds in respect of such export goods have not been
realised by or on behalf of the exporter in India within the period allowed
under the Foreign Exchange Management Act, 1999 (42 of 1999), including any
extension of such period, such drawback shall, except under circumstances or
conditions specified in sub-rule (5), be recovered in the manner specified
below:
Provided
that the time-limit referred to in this sub-rule shall not be applicable to the
goods exported from the Domestic Tariff Area to a special economic zone.
(2) If the exporter fails to produce evidence
in respect of realisation of export proceeds within the period allowed under
the Foreign Exchange Management Act, 1999, or any extension of the said period
by the Reserve Bank of India, the Assistant Commissioner of Customs or the
Deputy Commissioner of Customs, as the case may be, shall cause notice to be
issued to the exporter for production of evidence of realisation of export
proceeds within a period of thirty days from the date of receipt of such notice
and where the exporter does not produce such evidence within the said period of
thirty days, the Assistant Commissioner of Customs or Deputy Commissioner of
Customs, as the case may be, shall pass an order to recover the amount of
drawback paid to the claimant and the exporter shall repay the amount so
demanded within thirty days of the receipt of the said order:
Provided
that where a part of the sale proceeds has been realised, the amount of
drawback to be recovered shall be the amount equal to that portion of the
amount of drawback paid which bears the same proportion as the portion of the
sale proceeds not realised bears to the total amount of sale proceeds.
(3) Where the exporter fails to repay the
amount under sub-rule (2) within said period of thirty days referred to in
sub-rule (2), it shall be recovered in the manner laid down in rule 17.
(4) Where the sale proceeds are realised by
the exporter after the amount of drawback has been recovered from him under
sub-rule (2) or sub-rule (3) and the exporter produces evidence about such
realisation within a period of three months from the date of realisation of
sale proceeds, the amount of drawback so recovered shall be repaid by the
Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the
case may be, to the claimant provided the sale proceeds have been realised
within the period permitted by the Reserve Bank of India:
Provided that-
(i) The Principal Commissioner of Customs or
Commissioner of Customs, as the case may be, may extend the aforesaid period of
three months by a period of nine months provided the sale proceeds have been
realised within the period permitted by the Reserve Bank of India;
(ii) 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 Principal Commissioner of
Customs or Commissioner of Customs, as the case may be.
(5) Where sale proceeds are not realised by
an exporter within the period allowed under the Foreign Exchange Management
Act, 1999 (42 of 1999), but such non-realisation of sale proceeds is
compensated by the Export Credit Guarantee Corporation of India Ltd. under an
insurance cover and the Reserve Bank of India writes off the requirement of
realisation of sale proceeds on merits and the exporter produces a certificate
from the concerned Foreign Mission of India about the fact of nonrecovery of
sale proceeds from the buyer, the amount of drawback paid to the exporter or
the claimant shall not be recovered.
19. Power to relax. -
If the Central Government is satisfied that in relation to the export of any
goods, the exporter or his authorised agent has, for reasons beyond his
control, failed to comply with any of the provisions of these rules, and has
thus been entitled to drawback, it may, after considering the representation,
if any, made by such exporter or agent, and for reasons to be recorded in
writing, exempt such exporter or agent from the provisions of such rule and
allow drawback in respect of such goods.
20. Repeal and saving. –
(1) From the
commencement of these rules, the Customs, Central Excise Duties and Service Tax
Drawback Rules, 1995 shall cease to operate.
(2) Notwithstanding
such cesser of operation –
(a) every application made by a manufacturer
or an exporter for the determination or revision of the amount or rate of
drawback in respect of goods exported before the commencement of these rules
but not disposed of before such commencement shall be disposed of in accordance
with the provisions of the Customs, Central Excise Duties and Service Tax
Drawback Rules, 1995 as if these rules had not been made;
(b) any claim made by an exporter or his
authorised agent for the payment of drawback in respect of goods exported
before the commencement of these rules but not disposed of before such
commencement shall be disposed of in accordance with the provisions of the
Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 as if these
rules had not been made;
(c) Every amount or rate of drawback
determined under the Customs, Central Excise Duties and Service Tax Drawback
Rules, 1995 and in force immediately before the commencement of these rules
shall cease to operate in respect of goods exported on or after commencement of
these rules.
[F.No.
609/75/2017-DBK]
(Anand Kumar
Jha)
Under Secretary to the Government of India
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