Wrong availment of DEPB benefit in respect of exports where imports were made ithout payment of customs duty under Notification No.32/97 dated 1.4.97

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..... exports where imports were made ithout payment of customs duty under Notification No.32/97 dated 1.4.97 A complaint has been received in the Board that many Customs Houses are allowing DEPB benefits in respect of exports where import of materials had taken place without payment of duty in terms of Customs Notification No.32/97. Customs Notification No.32/97 permits import of material .....

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..... nt of each other. 3. Due care should be taken by Customs at the time of processing export consignment under DEPB Scheme so as to ensure that in cases where imports had taken place on availing the facility of customs notification No.32/97,no DEPB benefit is extended. For the purpose of case of identification of export consignments where benefit of customs notification No.32/97 was taken at t .....

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