F. No. S/ DEPB-833/2000 Gr. 7 Appraising Gr.VII

PUBLIC NOTICE NO.79/2000 Date: 26.07.2000

Sub.: Re-export of goods imported under DEPB Scheme recredit Of DEPB scrip – reg.

Attention of all Importers, Exporters, CHAs is invited to Public Notice No. 16 (RE-00)/1997-2002 dated 30 June 2000 issued by DGFT wherby para 7.50 A has been incorporated in the Handbook of Procedure Vol. I. In terms of this amendment, goods imported under DEPB Scheme which are found effective or unfit for use may be re-exported as per guidelines issued by Deptt. Of Revenue. In such cases 98% of the credit amount debited against DEPB for export of such goods shall be generated by the concerned Commissioner of Customs in the form of a certificate containing the amount generated and the details of original DEPB. Based on the certificate a fresh DEPB shall be issued by the concerned licensing authority. The fresh DEPB, so issued shall have the same port of registration and shall be valid for a period equivalent to the balance period of the validity of DEPB against which such goods were imported.

In view of above amendment of the Handbook of Procedure Vol.I any importer seeking re-export of goods imported under DEPB scheme which are found defective or unfit for use shall file a free S/B for export with necessary permission from RBI regarding repatriation of foreign exchange remitted by him. A declaration shall be made by the exporter on the S/B that goods exported were cleared under DEPB scheme (particulars of B/E No. & date and DEPB No. & date to be given ) and he intends to avail benefit of para 7.50 A of the Handbook of Procedure Vol. I on exports being made. A copy of duly assessed B/E and import invoice shall also be produced. The S/B shall be filed in Gr.VII of the Custom House and export shall be permitted only after verification of debit entries made in DEPB ledgers as well as Computer Section of the Custom House.

After exports have been made the exporter can apply for issuance of a certificate referred to in para 7.50 A of the Handbook of Procedure Vol. I by presenting E.P. copy of the S/B, mate-receipt and Bill of Lading. The Dy. Commissioner dealing with verification of DEPB shall get the application processed and issue required certificate after confirmation of shipment with reference to EGM details available in the Customs Computer System. The certificate shall be prepared in triplicate with first copy addressed to the applicant, second copy endorsed to the concerned licencing authority and third copy to be retained as office copy. All the copies shall bear a clear endorsement that fresh DEPB against the certificate may be issued by the licencing authority only after co-relation of applicant’s copy of certificate produced by him to the licencing authority with the copy of the certificate directly endorsed by the Customs authorities to the licencing authorities which should always be sent by registered post. The fresh DEPB should also bear a reference of Custom House file no. from which certificate by the customs authorities was issued.

On production of fresh DEPB issued by the licensing authority against the certificate so issued, the DEPB shall first be verified with reference to particulars available in the file from which the necessary certificate was issued. Such DEPB should be submitted and shall be returned after due verification within the time limit already prescribed for verification of DEPB. Such verified DEPB’s can then be presented for clearance for import of any goods which are permitted to be cleared under DEPB scheme.

Sd/-
(S.P.S.PUNDIR)
COMMISSIONER OF CUSTOMS(E.P.)

ATTESTED BY

(A.K.MADAN)
DY.COMMISSIONEROF CUSTOMS
GR. VII

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