TMI BlogPrevention of use of non-genuine transferable duty Credit scrips or DFIA(duty free import authorizations)X X X X Extracts X X X X X X X X Extracts X X X X ..... ited to Board's Circular No. 012/2016-Customs dated 28.03.2016 regarding the prevention of use of non-genuine transferable duty Credit scrips or DFIA(duty free import authorizations), Instances of unscrupulous persons being able to put to use non-genuine transferable duty credit scrips or duty free import authorizations (purported to relate to chapters 3/5 or 4, respectively, of the respective Foreign Trade Policy) have been noticed in the field formations. Accordingly, the Board has decided to sensitize field formations on the Issue. This is based on the instructions contained broadly in Boards Circulars 25/2003-cus, 5/2010-cus, 17/2012-cus and 14/2015-cus related to duty credit scrips, the Circulars 16/2006-Cus (read wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Customs EDT but scrip was not received simultaneously online through electronic transmission from DGFT, such verification of genuineness of shipping bills shall be restricted to not more than 5% randomly selected scrips for which EDI shipping bill details (irrespective of port of export) shall be viewed in-house using the role 'enq_entry' in ICES v. 1.5, without seeking documents from exporter. The Custom Houses need not verify genuineness of shipping bills when the reward scrip has been simultaneously received online through electronic transmission from DGFT. 4A. It may be seen from the foregoing that in certain situations pertaining to reward scrips the Custom Houses are not required to verify genuineness of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formations only when there is alert or intelligence suggesting misuse or requirement of an investigation. For this, the proper reasons must be recorded in writing in the specific individual cases by officer not below rank of Assistant Commissioner. 7. In the case of duty remission duty credit scrip under post export EPCG duty credit scheme, the checks prescribed in Circular No.10/2013-Customs read with the relevant notification are to be conducted before registration. For transferable DFIA, prior to registration, it is 10 be verified that the details of exports given along with the DFIA matches the record of exports and is genuine. For both, the discrepancy, if any, found needs to be first referred to Regional Authority of DG ..... X X X X Extracts X X X X X X X X Extracts X X X X
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