Non-production of logged DEEC Book should not create defaulter status when export obligation is proved. Where a duty free licence holder has produced all necessary documents evidencing completion of 100% export obligation (shipping bill, bank certificate of exports and realisation), non production of a duly logged DEEC Book attributable to Customs delay should not result in the licence holder being declared a defaulter; Regional Licensing Authorities are directed to apply this clarification and to investigate cases where non logging may be due to other causes.
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.
Non-production of logged DEEC Book should not create defaulter status when export obligation is proved.
Where a duty free licence holder has produced all necessary documents evidencing completion of 100% export obligation (shipping bill, bank certificate of exports and realisation), non production of a duly logged DEEC Book attributable to Customs delay should not result in the licence holder being declared a defaulter; Regional Licensing Authorities are directed to apply this clarification and to investigate cases where non logging may be due to other causes.
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