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ChapteregZ OSes rat TeQGuire Prior aA eh we i. < + i. me yt ee wes, pot a ee reoatriation of export proceeds as a orereacuilsite for gYrar of duty drawback and jes Be Rg ak odo BL AL Ld WAAL "y Kt SW on. meats = e the existence of provisions for recovery
- nye wpe Tags 3 sexe tos ~~ where export value ais not realised. in wea a "et Tey +R yar ames t myee rhe Mave Yeqare CO Tre COargeaQ INP Loves, Cne Ww UE T HAS recorded the following acquLttine "oid Now f fake up the case agalast the accused No.3. Jt is alleged that accused no.3, * the then Dy Commissioner , Dut fy Drawback was also a conspirator and he had sanctioned Hass the duty drawback The advocate for the ae cused no.3 hes argued thet once the consignment was exported, the duty drawback has £0 he paid and for sanctioning duty ray ae bank realization ce ertifi icate is Not essary. in this connection, he has referres to "Ch aapter-22 of CBEC's Customs Manual regarding duty drawbacks. It is prow ided iherein that the prior repatriation ef export proceeds ts not a pre-requisite for grant of duty drawback, However, the law pr yeseribes that sale proceeds are not received within the pertod stipulated by RBI the duty drawback will be recovered as per the procedure laid down in the Drawhack Rules, 1995. He also referred to the circular no. 2S/2000-CUS dated 30.03.2000 issued by the Mivistry of Finance (Departnent of Rever ue). AS per this ctreular, the duty Pa ly ey drawhack claim should be cleared within 3 wording days oF vlectronie data inferchange (EM) systent and tar manual cases, withtie 3 CBEC's Custonis Manwel, Chapter 22 > Pes yey ers Paty pe i = : Syoy Baixo Prey "§ ide, ey pe GOCE i for BS Ah che Quy DP escribed formal of the shipping bill, fn case of exports under Electronic shipping bill, the shipping ill is itself treated as claim for drawback. Thus, accordingly to the » advocate for the accused no.3, even if it iy believed that ine accused nod had sanctloned duty awoback, he did not commit any wrang as he was dig hound fo sanction it. However, during the argument, he fas denied thet the accused no.3 had sanctioned the duty drawback m t this case. In statement ws 33 Ce P.C., the accused oy Ho.3 hes denied fo have sanetioned the nn ity drawhack.

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