Drawback eligibility for goods exported as tourist baggage requires currency declaration, encashment, and a shipping bill. Drawback and related export benefits apply to goods purchased by foreign visitors and exported as tourist baggage where there is a clear linkage: an appropriate shipping bill filed under section 50 of the Customs Act for the relevant DBK/DEPB scheme, declaration of convertible foreign currency on a Currency Declaration Form on arrival, and encashment of that currency by an authorised dealer; exporters must produce the encashment document and the Currency Declaration Form at clearance or cargo examination.
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Provisions expressly mentioned in the judgment/order text.
Drawback eligibility for goods exported as tourist baggage requires currency declaration, encashment, and a shipping bill.
Drawback and related export benefits apply to goods purchased by foreign visitors and exported as tourist baggage where there is a clear linkage: an appropriate shipping bill filed under section 50 of the Customs Act for the relevant DBK/DEPB scheme, declaration of convertible foreign currency on a Currency Declaration Form on arrival, and encashment of that currency by an authorised dealer; exporters must produce the encashment document and the Currency Declaration Form at clearance or cargo examination.
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