CIR NO. 83/1995-CUS Dated 20-07-1995
- Document type
- Circular
- Reference no.
- A
- Dated
Delegation of powers to Appraisers to sanction drawback
Duty Drawback Appraisers can sanction upto Rs. one lakh in select Custom Houses
Circular No.83/1995-Cus. date 20/7/95
Sub:- Delegation of powers to Appraisers to sanction drawback under Section 75 of the Customs Act, 1962 subject to percentage check by Assistant Commissioners Revised orders - Regarding
Please refer to Ministry's Circular No. 5/92-DBK (F.No.609/129/91-DBK) dated the 26th June, 1992 whereby powers of Appraisers to sanction drawback were enhanced from Rs.5000/- to Rs.30,000/-.
2. The Board has reconsidered the matter and it has been decided that the powers of Appraisers to sanction drawback under Section 75 of the Customs Act, 1962 in the Major Custom Houses in Bombay, Calcutta, Madras and Delhi shall be enhanced to Rupees One Lakh. The Assistant Commissioners should however conduct test check of 5% cases on a random basis to satisfy that sanctions are as per instructions issued by the Custom House/Board for sanction of drawback claims. In the case of other Custom Houses, I.C.D's and c.f.s.s. the maximum power to sanction drawback claims for the Appraisers shall continue to be Rs. 30,000/- in the light of Ministry's Circular No. 5/92-DBK dated 26th June, 1992.
3. 100% pre-audit of all Drawback claims by the Internal Audit Department shall continue as hitherto, irrespective of the level at which the sanction is, accorded.
4. Suitable standing orders for the information or the staff and Public Notice forinformation of trade may be issued and copies forwarded to Commissioner (Drawback) and Director General of Inspection & Audit, C&CE, New Delhi.
Sd/-
(A.K.Madan)
Under Secretary to the Government of India
F.No. 602/2/95-DBK
Sub:- Delegation of powers to Appraisers to sanction drawback under Section 75 of the Customs Act, 1962 subject to percentage check by Assistant Commissioners Revised orders - Regarding
Please refer to Ministry's Circular No. 5/92-DBK (F.No.609/129/91-DBK) dated the 26th June, 1992 whereby powers of Appraisers to sanction drawback were enhanced from Rs.5000/- to Rs.30,000/-.
2. The Board has reconsidered the matter and it has been decided that the powers of Appraisers to sanction drawback under Section 75 of the Customs Act, 1962 in the Major Custom Houses in Bombay, Calcutta, Madras and Delhi shall be enhanced to Rupees One Lakh. The Assistant Commissioners should however conduct test check of 5% cases on a random basis to satisfy that sanctions are as per instructions issued by the Custom House/Board for sanction of drawback claims. In the case of other Custom Houses, I.C.D's and c.f.s.s. the maximum power to sanction drawback claims for the Appraisers shall continue to be Rs. 30,000/- in the light of Ministry's Circular No. 5/92-DBK dated 26th June, 1992.
3. 100% pre-audit of all Drawback claims by the Internal Audit Department shall continue as hitherto, irrespective of the level at which the sanction is, accorded.
4. Suitable standing orders for the information or the staff and Public Notice forinformation of trade may be issued and copies forwarded to Commissioner (Drawback) and Director General of Inspection & Audit, C&CE, New Delhi.
Sd/-
(A.K.Madan)
Under Secretary to the Government of India
F.No. 602/2/95-DBK