Duty credit entitlement: consolidated half yearly applications require BRC/FIRC proof, proof of landing, and single port registration controls. Amendments require a single consolidated half yearly application in the Aayaat Niryat form to claim duty credit under the Focus Market Scheme for exports realized during the period; entitlement is granted on FOB value realized as per BRC/FIRC, may be transferable where bank certified realizations or irrevocable instruments exist, and scrips are issued with a single port of registration though usable at other ports after TRA. Applicants must submit proof of landing and prescribed documentary evidence; detailed application form and declarations are annexed.
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Provisions expressly mentioned in the judgment/order text.
Duty credit entitlement: consolidated half yearly applications require BRC/FIRC proof, proof of landing, and single port registration controls.
Amendments require a single consolidated half yearly application in the Aayaat Niryat form to claim duty credit under the Focus Market Scheme for exports realized during the period; entitlement is granted on FOB value realized as per BRC/FIRC, may be transferable where bank certified realizations or irrevocable instruments exist, and scrips are issued with a single port of registration though usable at other ports after TRA. Applicants must submit proof of landing and prescribed documentary evidence; detailed application form and declarations are annexed.
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