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DGFT Hand Book of Procedures Foreign Trade Procedure (upto 26/08/2009) 3.23.12

PARA 3.23.12

All the pre-realization cases are to be monitored by RA concerned with respect to realization of export proceeds. The procedure prescribed in Para 4.45 shall apply, mutatis mutandis, to freely transferable duty credit scrips issued under Chapter 3 on the pre-realization basis. However for adjustment of excess / short realisation, procedure in Para 3.23.13 is to be followed.

(Above Para 3.23.12 has been added vide PN. NO. 151/2008, DT. 26/02/2009)

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