Page 67 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] DEPARTMENTAL CLARIFICATIONS T33

(g) Rules 6(1)(b) and 7(2) of Drawback Rules, 2017 provide that the
Principal Commissioner/Commissioner of Customs will
determine the amount or rate of drawback in respect of export
goods after making such inquiry as they deem fit. In order to
expedite the fixation of Brand Rate with minimal contact with the
trade, in case of applications that are pending verification, the
Principal Commissioner/ Commissioner may assess the need to
conduct the inquiry keeping in mind factors such as exporter’s
antecedents, past export performance, nature of product, the rate
claimed vis-à-vis rate for similar product allowed in past claims,
the degree of variation in these rates, AIR applicable to similar
export goods, etc. Principal Commissioner/Commissioner may
accordingly examine the pending claims and consider expeditious
grant of provisional Brand Rate on merit. However, all aspects
relating to the claim must be examined fully while giving the final
Brand Rate.
4.3 Field formations are also requested to ensure that the data
uploaded in the DDM portal (DPM-Cus-13 and DPM Cus-13A) relating to Brand
Rate is properly validated and updated for perusal of the Board.
Annexure
Gist of the scheme for fixation of Brand Rate of duty drawback

Normal scheme* Revised simplified scheme
(introduced w.e.f. 26-8-2005)**
Application Time period Application Time period
stipulated stipulated
Rule 6 Provisional BR No time limit Provisional BR 15 days
(upto amount
claimed)
Final BR 25 days Final BR Post verification
within 2 months
Rule 7 Provisional Processing of AIR Provisional AIR Processing of AIR
AIR claim claim
Provisional BR No time limit Provisional BR 15 days
(upto amount
claimed)
Final BR 25 days Final BR Post verification
within 2 months
Note : Time period stipulated is from the date of filing of applications that are
complete in all respect.
*Board’s Circular No. 14/2003-Customs, dated 6-3-2003.
**Member (Customs)’s D.O. F. No. 609/110/2005-DBK, dated 26-8-2005. This
scheme provides for simplified procedure allowing provisional Brand Rate
within 15 days and post verification of the claim within 2 months for five
specified categories of exporters viz.

EXCISE LAW TIMES  15th June 2020  67