- Section 2 (kkb) “electronic duty drawback filing and payment system” means Electronic Duty Drawback Filing and Payment System as specified by the rules;
- Section 155 Q. Electronic exchange of information and authentication through the Customs Computerized System.
Any declaration, documents or record, accounts, notice, order, payment, authentication, authorization or information required, delivered or provided by the Customs or any registered user shall be deemed to have been required, delivered, provided or done under this Act when communicated electronically through the Customs Computerized System.
- Rule 455. Application for duty drawback.
Every goods declaration for export filed under rule 444 shall also be considered as an application for duty drawback.
Rule 456. Processing and sanction of duty drawback.
Duty drawback as may be admissible shall be part of the process of assessment of cargo for export and the amount so admissible to the exporter shall be computed and processed by PACCS on the departure of the vessel or conveyance carrying export cargo.
457. Payment of duty drawback.
The sanctioned amount of duty drawback shall be paid through a cross cheque in the name and account number of the exporter which shall be signed by an officer of customs, authorized by the Collector, and the Chief Account Officer of the Collectorate and shall be dispatched at the address as provided by the exporter in his user profile to PACCS.
Source:
- Section 2 (kkb), The Customs Act, 1969
- Section 155 Q, The Customs Act, 1969
- Rules 455,456,457, Chapter XV of Customs Rules 2001