GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (EXPORTS)

CUSTOM HOUSE, KARACHI.

NO.SI/SO/04/90-COLL (EXPORTS).                               Dated: 21-05-1991

STANDING ORDER NO. 18/1991-(EXPORTS)

SUB: PROCEDURE OF SANCTIONING DUTY DRAWBACK IN CASES WHERE 4th COPY OF THE BILL OF EXPORT (REBATE COPY) IS LOST.

In pursuance of Central Board of Revenue’s orders contained in its letter C.No.3(89)SS(CR)91 dated 21st April, 1991 the following procedure is prescribed for scrutiny and processing of duty drawback claims where quadruplicate copy of the bill of export is lost or misplaced:- 

i)             Register of receipt of rebate claims in the Rebate Section be scrutinized to determine that rebate claim was not filed earlier.

ii)            Particulars of the goods exported and the declaration made on the bill of export be verified from the triplicate copy of the bill of export, where required these particulars could be checked from the original copy of the export.

iii)           It should be ascertained from Account Section that no drawback has earlier paid to the exporter in respect of the claim under reference.

iv)           Applicants will submit an affidavit affirming that “they did not claim any drawback against this bill of export earlier and in case this proves incorrect they will be liable to refund the entire amount of drawback receive against the bill of export and will also pay any fines and penalties that may be imposed on them by the Collector of Customs.”

Signed by

 (M.ANWAR ALI)

COLLECTOR

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