Section 5 in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
5. Manner and time of claiming drawback on goods exported other than by post.
(1)A claim for drawback under these rules shall be filed in the form at Annexure II within three months from the date on which an order permitting clearance and loading of goods for exportation under Section 51 is made by proper officer of customs :Provided that the [Assistant Commissioner of Customs] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the words 'Assistant Collector of Customs'.] may, if he is satisfied that the exporter was prevented by sufficient cause to file his claim within the aforesaid period of three months, allow the exporter to file his claim within a further period of three months.(2)The claim shall be filed [* * * ] [Omitted by M.F. (D.R.) Notification No. 63/95-Custom (N.T.), dated 20th October, 1995] along with the following documents, namely :-(a)Triplicate copy of the shipping Bill bearing examination report recorded by the proper officer of the customs at the time of export;(b)Copy of Bill of Entry or any other prescribed document against which goods were cleared on importation;(c)Import invoice.(d)Evidence of payment of duty paid a time of importation of the goods.(e)Permission from Reserve Bank of India for re-export of goods, wherever necessary.(f)Export invoice and packing list.(g)Copy of Bill of lading or Airway of bill.(h)Any other documents as may be specified in the deficiency memo.(3)The date of filing of the claim for the purpose of Section 75-A shall be the date of affixing the Date Receipt Stamp on the claims which are complete in all respects, and for which an acknowledgement shall be issued in such form as may be prescribed by the Collector of Customs.(4)(a)Any claim which is incomplete in any material particulars or is without the documents specified in sub-rule (2) shall not be accepted for the purpose of Section 75-A and such claim shall be returned to the claimant with the deficiency memo in the form prescribed by the Collector of Customs within fifteen days of submission and shall be deemed not to have been filed;(b)Where exporter complies with requirements specified in deficiency memo within thirty days from the date of receipt of deficiency memo, the same will be treated as a claim filed under sub-rule (1).(5)Where any order for payment of drawback is made by the Collector (Appeals). Central Government or any Court against an order of the proper officer of customs, the exporter may file a claim in the manner prescribed in this rule within three months from the date of receipt of the order so passed by the Collector (Appeals), Central Government or the Court, as the case may be.
