Business Standard

'Drawback claims do not get time-barred'

Notifications are issued by the government in exercise of the powers conferred under a law

shipping bill
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T N C Rajagopalan
The Customs had raised some queries against our drawback claim. By mistake, the queries were not replied to. As a lot of time had passed, the Customs, we believe, had archived the shipping bill. Now, the Customs site shows the claim as history. For revival of the Drawback claim, the Customs have advised us to lodge a supplementary claim. Is it a fit case for supplementary claim under rule 15 or 16? Or are there any other procedures for obtaining the drawback claim? Can drawback claims be time-barred?
 
In case of exports under electronic shipping bill, the shipping bill itself

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