Page 135 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Q-516: When can file the drawback supplementary claim?
(i) The exporters can file the supplementary claim as per Rule 15 of the Duty Drawback
Rules, 2017 along with the requisite documents/clarifications/self-declarations
once the drawback claim is process as ZERO
(ii) The exporters can file the supplementary claim as per Rule 15 of the Duty Drawback
Rules, 2017 along with the requisite documents/clarifications/self-declarations
once the drawback claim is processed as rejected
(iii) The exporters can file the supplementary claim as per Rule 16 of the Duty Drawback
Rules, 2017 along with the requisite documents/clarifications/self-declarations once
the drawback claim is process as ZERO
(iv) The exporters can file the supplementary claim as per Rule 16 of the Duty Drawback
Rules, 2017 along with the requisite documents/clarifications/self-declarations once
the drawback claim is processed as rejected
A-516: i - The exporters can file the supplementary claim as per Rule 15 of the Duty Drawback
Rules, 2017 along with the requisite documents/clarifications/self-declarations once the
drawback claim is process as ZERO
Q-517: The goods eligible for duty drawback
(i) The export goods imported into India after having been taken for use
(ii) To export goods manufactured out of importered materials

(iii) To export goods manufactured out of indigenous materials
(iv) All of the above
A-517: iv - All of the above
Q-518: Explain the conditions to be fulfilled to grant drawback under Section 74 of the Customs Act,
1962
A-518: The following conditions to be fulfilled to grant drawback under Section 74 of the Customs
Act, 1962:
(i) Goods must have been imported on payment of duty

(ii) Goods are present for re-export within 2 years from the date of payment of
duty on importation. (Period may be extended by the Commissioner or Chief
Commissioner of Customs on sufficient cause being shown)

(iii) The goods are identified to be the same that were imported earlier.
Q-519: Availment of drawback on re-exports goods to the third party
(a) Avail drawback on re-exports goods to the third party
(b) Cannot avail drawback on re-exports goods to the third party
Which one of the statement is correct on the above?
(i) a only
(ii) b only
(iii) both a and b
(iv) None of the above

A-519: i - a only
Q-520: No drawback amount in respect of any goods is less than
(i) Rupees thousand

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