DEPB scrip debit facility enables bonded warehouse clearances via Telegraphic Release Advice, subject to commissioner jurisdiction. Permits imports from customs bonded warehouses to be cleared by debiting DEPB scrips through a Telegraphic Release Advice (TRA) where the DEPB scrip and warehouse fall within the jurisdiction of the same Commissioner or a Commissioner with TRA authority. The DEPB scrip may be registered at the port of registration or another TRA-issuing station. The TRA must detail descriptions, value, quantity, DEPB serial and entitlement, and specify customs checks including sampling; receiving Commissioners must forward import details to the issuing station for entry in the relevant register.
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Provisions expressly mentioned in the judgment/order text.
DEPB scrip debit facility enables bonded warehouse clearances via Telegraphic Release Advice, subject to commissioner jurisdiction.
Permits imports from customs bonded warehouses to be cleared by debiting DEPB scrips through a Telegraphic Release Advice (TRA) where the DEPB scrip and warehouse fall within the jurisdiction of the same Commissioner or a Commissioner with TRA authority. The DEPB scrip may be registered at the port of registration or another TRA-issuing station. The TRA must detail descriptions, value, quantity, DEPB serial and entitlement, and specify customs checks including sampling; receiving Commissioners must forward import details to the issuing station for entry in the relevant register.
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