Use and Removal of DEPB scrip - Customs - PUBLICE NOTICE NO.61/2018

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT) AIR CARGO COMPLEX, SAHAR ANDHERI (EAST), MUMBAI - 400099. F. No. S/3-Misc-26/2017-18/ E T(X) ACC Date:-05.04.2018 PUBLICE NOTICE NO.61/2018 Subiect : Use and Removal of DEPB scrip. Attention of the Importers, Exporters, General Trade, Custom Brokers and all other stakeholders in the jurisdiction of ACC Mumbai, is invited on the above mentioned subject. 2. It has been noticed in certain Customs locations that certain Bill of Entries are filed using DEPB Scrips, however, no duty is paid by debiting the scrip and request for removing the DEPB Scrip is submitted to the concerned officers, subsequently. 3. Further, it has also been noticed that duty credit in DEPB is being used in piece meal manner despite the duty credit availability in the DEPB Scrip. 4. In this regard, it has been decided that: i) Once Bill of Entry is filed using DEPB Scrip, no change will be allowed during assessment stage with regards to removal of Scrip. ii) If the duty payable as per the assessed Bill of Entry is more than credit available in the DEPB Scrip, then first total credit available in the DEPB Scrip will be used for payment of duty and balance may be paid in cash. iii) If the duty payable as per Bill of Entry is less than the credit amount available in DEPB Scrip, then total duty amount will be paid by using DEPB Scrip credit. 5. In case of any difficulty, the specific issue may be brought to the notice of the Joint Commissioner, E T (Export), (e-mail address : [email protected] ). 6. Action to be taken in terms of decisions taken in this Public Notice should be considered standing order for the purpose of officers and staff. (S. Anantha Krishana) Commissioner of Customs ACC, Mumbai