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TMI BlogWrong availment of DEPB benefit in respect of exports where imports were made ithout payment of customs duty under Notification No.32/97 dated 1.4.97X X X X Extracts X X X X X X X X Extracts X X X X ..... made ithout payment of customs duty under Notification No.32/97 dated 1.4.97 A complaint has been received in the Board that many Customs Houses are allowing DEPB benefits in respect of exports where import of materials had taken place without payment of duty in terms of Customs Notification No.32/97. Customs Notification No.32/97 permits import of materials/components etc. without payment of cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Customs at the time of processing export consignment under DEPB Scheme so as to ensure that in cases where imports had taken place on availing the facility of customs notification No.32/97,no DEPB benefit is extended. For the purpose of case of identification of export consignments where benefit of customs notification No.32/97 was taken at the time of import, it should be made mandatory for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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