GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (EXPORTS)

CUSTOM HOUSE, KARACHI.

NO:SI/SO/04/90-COLL(EXPORTS)                                          Dated: 01-01-1991 

STANDING ORDER NO. 1/1991-(EXPORTS)

SUB:          CONDONATION OF DELAY IN LATE FILING OF DUTY DRAWBACK CLAIMS ON THE PRETEXT OF LATE RECEIPT OF BANK CREDIT ADVICE (B.C.A).

The duty drawback claims are admitted only on production of bank credit advice from the concerned bank certifying realization of sale proceeds of the exported consignments. It has, however, been observed that at times the sale proceeds realization is delayed for reasons beyond the control of exporters. The aforesaid restriction, therefore, results in delay in filing duty drawback claims beyond the time limit specified in duty drawback notifications. The cumbersome procedure of condonation of delay not only adds to the hardship of the exporters but also over-burdens the staff with extra work resulting in delay in settlement of duty drawback claims.

2.         To mitigate these genuine grievances of the exporters and to expedite the matter, it has been decided in terms of Board’s letter C. No. 3(61)-SS(CR)/77 dated 03-01-1982 that the delay in filing of duty drawback claims on account of late receipt of sale proceeds, shall stand condoned provided that the claims are filed within 15 days from the date of realization / negotiation given on the bank credit advices. This decision will also be applicable to cases already under process in various Rebate Sections.

3.         In so far case of delay in filing of duty drawback claims for reasons other than receipt of sale proceeds are concerned the existing procedure will continue to be operative.

Signed by

 (M.ANWAR ALI)

COLLECTOR

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