Duty credit entitlement: consolidated six monthly claims on FOB realisation require BRC/FIRC and single port registration. Claims under the Focus Product Scheme require a single consolidated application by Head/Registered Office for all exports through EDI-enabled ports on a six-monthly basis where realisation occurred; exports from 01.04.2006 and advance-payment exports by export date are eligible. Duty credit certificates are issued on FOB value realised per BRC/FIRC and may be transferable when bank-confirmed for LC/avalised or guaranteed bills. Scrips are registered to a single export port but may be used for imports at other ports after obtaining TRA. Applications must include specified documents, follow lost-shipping-bill safeguards, and be submitted within six months of the application period end.
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.
Duty credit entitlement: consolidated six monthly claims on FOB realisation require BRC/FIRC and single port registration.
Claims under the Focus Product Scheme require a single consolidated application by Head/Registered Office for all exports through EDI-enabled ports on a six-monthly basis where realisation occurred; exports from 01.04.2006 and advance-payment exports by export date are eligible. Duty credit certificates are issued on FOB value realised per BRC/FIRC and may be transferable when bank-confirmed for LC/avalised or guaranteed bills. Scrips are registered to a single export port but may be used for imports at other ports after obtaining TRA. Applications must include specified documents, follow lost-shipping-bill safeguards, and be submitted within six months of the application period end.
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