DEPB-cum-Drawback Scheme - Acceptance of attested copy of shipping bill in lieu of triplicate copy - Regarding - Customs - 071/99

Circular No. 71/99-Cus. Dated 13-10-1999 [From F.No. 605/169/99-DBK] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : DEPB-cum-Drawback Scheme - Acceptance of attested copy of shipping bill in lieu of triplicate copy - Regarding It has been brought to the notice of the Board that for exports under DEPB-cum-Drawback Scheme, permitted vide Board's Circular Nos. 68/97-Cus., dated 2-12-1997 [See 1998 (97) E.L.T. T22] and 39/99-Cus., dated 25-6-1999 [See 1999 (111) E.L.T. T33], the exporters have filed DEPB shipping bills, although they have clearly stated on the body of the shipping bill that the export is under DEPB-cum-Drawback Scheme. In such cases the triplicate copy of the shipping bill is not the drawback copy and in such cases, the exporters are not in a position to submit triplicate copy to the Custom House for making claim of drawback. 2. The issue has been examined in the Board. In a DEPB shipping bill, the triplicate copy is the EP copy, which has to be submitted in original to the licensing authority for grant of DEPB scrip. Hence, the same cannot be submitted to the Custom House as a claim for drawback. 3. Therefore, it has been decided that, in such cases, the photocopy of the shipping bill duly attested by a DGFT officer of the respective licensing office, may be accepted as drawback copy. DGFT have already issued a Circular No. 21 (RE : 99)/99-2000, dated 19-7-1999 to their licensing authorities in this regard. 4. The receipt of this Circular may kindly be acknowledged.