OFFICE
OF THE COMMISSIONER OF CUSTOMS
KACHCHH
– KANDLA
TELE:02836-271468/69, FAX:271467
F.No.S/01-01/2007-Appg.(G). Date:
13.12.2007
……
Attention of all Custom
House Agents, Importers, Exporters, Shipping Agents, Members of Regional
Advisory Committees and Members of the Trade is invited to
the above mentioned subject and to say that a doubt has been
raised as to whether the jurisdictional Commissioners of Customs or Central
Excise can sanction drawback claims against supplies made by DTA units to
units in SEZ.
2.
In this regard, it was clarified vide Board’s Circular
No.6/2005-Cus, dated 3.2.2005 that with operationalisation
of the provisions of Chapter X-A of the Customs Act, 1962 w.e.f.
11.5.2004, drawback is to be granted for the supplies made from the DTA to the
SEZ. The Dy./Asstt.
Commissioner of Customs posted on deputation at the SEZ being the Dy./Asstt. Commissioner of Customs
at the Customs Station of export shall be the authority for granting these
drawback claims.
3.
Chapter X A of the Customs Act, 1962 and the SEZ Rules, 2003 and SEZ Regulations
2003 issued thereunder have since been made
inoperative and replaced by SEZ Act, 2005 which came into effect on 10.2.2006
and the SEZ Rules, 2006 notified by the Ministry of Commerce and Industry on
10.2.2006. Section 26(d) of the SEZ Act, 2005 provides that every
Developer and entrepreneur shall be entitled to drawback on goods brought from
the DTA into an SEZ. Rule 24 of the SEZ Rules, 2006 provides that the
triplicate copy of the assessed Bill of Export shall be treated as the drawback
claim and processed in the Customs section of the Special Economic Zone and the
Specified Officer shall be the disbursing authority for the said claims.
Further, Rule 30(5) of SEZ Rules, 2006 provides that in case of
procurement of goods from DTA where a Bill of Export has been filed under a
claim of drawback the Unit or Developer shall claim the same from the Specified
Officer and in the case the Unit or Developer does not intend to claim
entitlement of drawback, a disclaimer to this effect shall be given to the DTA
supplier for claiming such benefit. According to Rule 2(zd) of SEZ Rules, 2006, Specified Officer means Joint
Commissioner /Deputy Commissioner /Assistant Commissioner of Customs posted in
the SEZ.
4.
In view of the above, it is clarified that wherever admissible, drawback claims
in respect of supplies made by DTA units to units or Developers in SEZ will not
be processed or sanctioned by the Customs and Central Excise formations. The
Specified Officer posted in an SEZ is the appropriate authority for granting
drawback in respect of goods supplied from DTA units to Developers and units in
SEZ except where the unit or Developer issues a disclaimer to the DTA supplier
in which case the Commissionerate of Central Excise
/Customs & Central Excise having jurisdiction over the DTA unit would
sanction the drawback. The jurisdictional Commissioner of Customs in
consultation with the Pay & Accounts Officer shall issue of authorization
and drawback cheque books as clarified by the Board vide Circular
No.6/2005-Cus, dated 3.2.2005.
5.
As regards applications for fixation of brand rate of drawback the same may
continue to be filed with the Commissioner of Central Excise or the
Commissioner of Customs and Central Excise having jurisdiction over the
manufacturing unit of the manufacturer or the supporting manufacturer, as the
case may be. Copies of the brand rate fixation letters may be endorsed to
the Development Commissioner and the Specified Officer of the SEZ.
All the Trade
Associations/Chamber of Commerce/Members of Regional Advisory Committees and
Custom House Agents’ Association are requested to publicize the contents of this
Public Notice among their members/constituents.
Sd/- (
(T. JAYARAMAN)
COMMISSIONER OF CUSTOMS,
KACHCHH, KANDLA.
AUTHORITY:
CBEC. Circular No. 43/2007-Cus dtd.
05-12-2007, issued from
F. No.602/2/2002-DBK
To,