Re-export of defective DFRC imports permitted under conditions; Customs issues certificate for CIF credit and DGFT reissues licence. Re-export of goods imported under the DFRC scheme found defective or unfit may be permitted by the Commissioner of Customs if re-export occurs from the same port, within six months, the Assistant/Deputy Commissioner is satisfied about the goods' identity, and the goods were not used. On re-export, Customs will issue a Certificate evidencing CIF credit for the value debited against the original DFRC and detailing the original licence and goods; DGFT will issue a fresh DFRC for the credited value with validity equal to the remaining period of the original licence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Re-export of defective DFRC imports permitted under conditions; Customs issues certificate for CIF credit and DGFT reissues licence.
Re-export of goods imported under the DFRC scheme found defective or unfit may be permitted by the Commissioner of Customs if re-export occurs from the same port, within six months, the Assistant/Deputy Commissioner is satisfied about the goods' identity, and the goods were not used. On re-export, Customs will issue a Certificate evidencing CIF credit for the value debited against the original DFRC and detailing the original licence and goods; DGFT will issue a fresh DFRC for the credited value with validity equal to the remaining period of the original licence.
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