TMI BlogRegarding Re-credit of duty of re-Export of goods imported under reward schemes and DEPB.X X X X Extracts X X X X X X X X Extracts X X X X ..... All Chief Commissioners of Customs/ Customs (Preventive) All Chief Commissioners of Customs Central Excise All Director Generals under CBEC, All Commissioners of Customs/ Customs (Preventive), All Commissioners of Customs Central Excise. Sir/Madam, Subject : Re-Export of goods imported under reward schemes and DEPB Re-credit of duty Reg. Reference is invited to Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions have been received from the trade and industry that the extant circulars do not provide for situations, where such re-export takes place, for reasons other than the goods having been found to be defective/ unfit. The matter has been examined. 4. It is observed that the provision for re-export of defective/ unfit goods stipulated under para 3.11.6 of the Hand Book of Procedures Vol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther reason, may be permitted by the Commissioner of Customs, subject to fulfillment of the following conditions: (i) re-export of goods shall take place from the same port from where the goods were imported; (ii) the goods are re-exported within 6 months from the date of import; (iii) the Asstt. /Dy. Commissioner of Customs is satisfied about the identity of the goods; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Public Notice No. 22/2009-14 (RE 2010) i.e. w.e.f. 14.01.2011. 7. Suitable Public Notice for information of the trade and standing orders for guidance of the staff may kindly be issued on the above lines. 8. Receipt of the Circular may please be acknowledged. Yours faithfully, (Rajesh Kumar Agarwal) Under Secretary (Drawback) - Circular - Trade Notice - Public Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
