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Customs - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Duty Credit Scrip (DCS) - period of validity - loss of the scrip ...


Petitioner denied relief for seeking Duty Credit Scrip extension after expiration; missed six-month validity period.

September 13, 2018

Case Laws     Customs     HC

Duty Credit Scrip (DCS) - period of validity - loss of the scrip - petitioner did not utilise or transfer it for over one year out of total period of six months - even after expiry of period of validity of 31-1-2015, the petitioner applied for extension of the validity period only on 17-4-2015. At all stages the petitioner had thus shown a degree of slowness. - No relief.

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