Subject: Drawback---Appraisers authorised to sanction DBK upto Rs. One lakh at all ports

            Attention is invited to the Ministry’s Circular No. 83/95-Customs (F. No. 602/2/95-DBK) dated the 20^th July, 1995, whereunder powers were delegated to Customs Appraisers to sanction drawback upto Rupees one lakh in each case (subject to certain percentage checks by Assistant Commissioners) in Major Customs Houses in Mumbai, Calcutta, Chennai and Delhi and upto Rs. 30,000/- in other Custom Houses, ICDs and CFSs etc.

2.        The Board has re-considered the matter and in order to maintain uniformity in the application of laws and procedures at all Customs Stations, it has been decided that the powers of Appraisers to sanction drawback under Section 75 of the Customs Act, 1962 shall be fixed at a uniform level of Rs. One lakh in each case at all Custom Houses. The Assistant Commissioners shall however conduct test check of 5% cases on a random basis to satisfy that the sanctions are as per instructions issued by the Customs House/Board for sanction of drawback claims.

3.        100% pre-audit of all drawback claims by the Internal Audit Department shall continue as hitherto, irrespective of the level at
            which the sanction is accorded.

4.        Suitable standing orders for the information of the staff and Public Notice for information of trade may be issued by Customs
           Houses.

5.        This Circular is being issued in supersession of the earlier Circular No. 5/92-DBK dated 26.6.92 and No. 83/95-Cus. Dated
           20.7.95.