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Duty drawback: exporters may use RLA attested shipping bill photocopies to support drawback claims with Customs. Paragraph 7.41 permits adjustment of additional customs duty on DEPB inputs as MODVAT credit or Duty Drawback. Because original EP copies of Shipping Bills are retained by the Regional Licensing Authority when DEPB is claimed, exporters may request RLA attested photocopies bearing an endorsement that originals are retained. Those RLA attested photocopies shall be returned to exporters and may be used to file Duty Drawback claims with Customs, providing a procedural means to reconcile DEPB documentation retention and Customs evidentiary requirements.
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Provisions expressly mentioned in the judgment/order text.
Duty drawback: exporters may use RLA attested shipping bill photocopies to support drawback claims with Customs.
Paragraph 7.41 permits adjustment of additional customs duty on DEPB inputs as MODVAT credit or Duty Drawback. Because original EP copies of Shipping Bills are retained by the Regional Licensing Authority when DEPB is claimed, exporters may request RLA attested photocopies bearing an endorsement that originals are retained. Those RLA attested photocopies shall be returned to exporters and may be used to file Duty Drawback claims with Customs, providing a procedural means to reconcile DEPB documentation retention and Customs evidentiary requirements.
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