Exemption from drawal of samples for grant of drawback to AEO holding Tier-I certificate except in case of specific information or intelligence
Circular No. 18/2017-Cus
F.No.609/13/2017-DBK
Government of India
Department of Revenue
Central Board of Excise & Customs
Drawback Division
New Delhi, the 29th May, 2017
To
Principal Chief Commissioners/ Principal Directors General,
Chief Commissioners/ Directors General,
Principal Commissioners & Commissioners,
all under CBEC.
Sir/Madam,
Subject: Exemption from drawal of samples for the purpose of grant of drawback to the AEO certificate holders.-reg.
I am directed to invite your attention to Circular No. 5/2017-Cus dated 28.2.2017, wherein exporters who have been accorded Authorized Economic Operator (AEO) certificate (Tier II & Tier III) in terms of Circular No. 33/2016-Customs dated 22.07.2016 have been exempted from the requirements of drawal of samples for the purpose of grant of drawback, except in case of any specific information or intelligence.
2. In continuation of above mentioned Circular, and as a measure of further facilitation, it has been decided to extend the exemption from the requirements of drawal of samples for the purpose of grant of drawback to Authorized Economic Operator (AEO) holding Tier-I certificate, except in case of any specific information or intelligence.
3. Suitable Public Notice and Standing Order should be issued for guidance of the trade and officers. Any difficulty faced should be intimated to the Board.
Yours faithfully,
(Dipin Singla)
Senior Technical Officer (Drawback)
A bald statement recorded during survey would not in itself be a foundation for any addition - ITAT In a…
ICAI issued Guidelines for responding to Tenders by Chartered Accountants The ICAI has issued Tender guidelines to Chartered Accountants for…
Empanelment to act as ICAI exam observers for January 2027 CA Examination. Last date to apply is 20.11.2026 Empanelment of…
No arrest under GST- Major decision taken in 57th Meeting of the GST Council on 8th October 2026 PRESS RELEASE…
A subsequent Apex Court ruling on the substantive issue cannot retrospectively make an act done in compliance of a binding…
Interest payment on mobilisation advance to NHAI not liable for deduction of tax at source u/s 194A - ITAT Interest…