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Audit Report No. 15/2011-12, Section 2 Duty Drawback Scheme: All aspects to be covered in speaking orders issued in each case of export under section 74 of Customs Act, 1962- regarding
September, 07th 2013

Circular No. 35/2013-Customs


Government of India

Ministry of Finance, Department of Revenue

Central Board of Excise & Customs

                                                        Drawback Division                                


New Delhi, dated the 5thSeptember, 2013



All Chief Commissioners of Customs / Customs (Prev),

All Chief Commissioners of Customs & Central Excise,

All Directors General of CBEC / Chief Commissioner (AR), CESTAT

All Commissioners of Customs / Customs (Prev)/ Customs & Central Excise

All Commissioners of Customs (Appeals)/ Customs & Central Excise (Appeals)


Subject: Audit Report No. 15/2011-12, Section 2 – Duty Drawback Scheme:All aspects to be covered in speaking orders issued in each case of export under section 74 of Customs Act, 1962- regarding




            Reference is drawn toBoard’s Circular No.46/2011-Cus dated 20.10.2011 and Instructions of even number dated 31.7.2013 related to Audit Report No. 15/2011-12, Section 2 – Duty Drawback Scheme.


2.         Board has noted that the Circular No. 46/2011- Cus had earlier 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.  Further, 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, 1995relating to manner and time of claiming drawback, the Board’s Instructions dated 31.7.13 had directed field formations to, inter alia, ensure due diligence in the application of said Rule.


3.         In the light of the overall position that appealable speaking orders in original are to be issued in section 74 cases, it is clarified for removal of doubts that the aspect of how the provisions, of the various sub-rules of said Rule 5, aresatisfied 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.


Yours faithfully,

(Ashok Kumar Pandey)

Senior Technical Officer (Drawback)



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