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TMI BlogRegarding Re-credit of duty of re-Export of goods imported under reward schemes and DEPB.X X X X Extracts X X X X X X X X Extracts X X X X ..... All Chief Commissioners of Customs & Central Excise All Director Generals under CBEC, All Commissioners of Customs/ Customs (Preventive), All Commissioners of Customs & Central Excise. Sir/Madam, Subject : Re-Export of goods imported under reward schemes and DEPB - Re-credit of duty-Reg. Reference is invited to Board's Circular No. 75/2000-Cus dated 11.09.2011; No. 21/2006-Cus dated 10.08. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, where such re-export takes place, for reasons other than the goods having been found to be defective/ unfit. The matter has been examined. 4. It is observed that the provision for re-export of defective/ unfit goods stipulated under para 3.11.6 of the Hand Book of Procedures Vol. I (HBP v1) has been amended by the DGFT vide Public Notice No. 22/2009-14 (RE 2010) dated 14.01.2011 wherein re- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of goods shall take place from the same port from where the goods were imported; (ii) the goods are re-exported within 6 months from the date of import; (iii) the Asstt. /Dy. Commissioner of Customs is satisfied about the identity of the goods; (iv) The goods are not put into use after import; (v) At the time of allowing the re-export, Customs shall issue a re-credit Certificate containing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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