The Customs had raised some queries against our drawback claim. By mistake, the queries were not replied to. As a lot of time had passed, the Customs, we believe, had archived the shipping bill. Now, the Customs site shows the claim as history. For revival of the Drawback claim, the Customs have advised us to lodge a supplementary claim. Is it a fit case for supplementary claim under rule 15 or 16? Or are there any other procedures for obtaining the drawback claim? Can drawback claims be time-barred?
In case of exports under electronic shipping bill, the shipping bill itself is treated as the claim for drawback. In case of manual export, triplicate copy of the shipping bill is treated as claim for drawback. The claim is complete only when accompanied by prescribed documents described in Rule 14(2) of the Customs and Central Excise Duties Drawback Rules, 2017. If the requisite documents are not furnished or there is any deficiency, the claim may be returned for furnishing requisite information/documents. As per Section 14(3)(b) of the said Rules, where the exporter re-submits 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 i.e. for the purpose of payment of interest. No time limit is laid down in the said Rules for complying with the said requirements.
So, you can restore the drawback claim by filing your reply to the deficiency letter. Your drawback claim does not get time-barred. A supplementary claim in accordance with Rule 16 of the said Rules can be filed 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. That situation does not arise when your original drawback claim is not disbursed.
What is the difference between public notice and notification? What are the characteristics which differentiate public notice from notification?
Generally speaking, the notifications are issued by the government in exercise of the powers conferred under a law mainly to bring in or amend some legal provisions, whereas public notices are issued by statutory authorities to prescribe procedures or disseminate information to the public. Under the Customs Act, 1962, the Central government is given powers to notify Rules or Regulations. Section 28(5)(B) however talks of a public notice to be issued by the Assistant Commissioner of Customs.
Under the Foreign Trade (Development and Regulation) Act, 1992, the Central government gets the powers to notify the Export and Import Policy. That Policy gives the powers to the Director General of Foreign Trade to prescribe procedures through a public notice. Similar provisions may be there in other laws. All laws require most notifications to be published in the official Gazette and placed before the legislature for ratification. Usually, that is not necessary for public notices.
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