Duplicate shipping bill and BRC acceptance requires indemnity bond and customs verification to prevent duplicate export benefits. Certified duplicate or self attested copies of Shipping Bills and bank certified duplicate BRCs are accepted in place of originals; exporters must furnish an indemnity bond to indemnify the Government for any financial loss from duty free import entitlements availed against lost documents. Customs must verify genuineness and ensure no double benefit before allowing redemption of bank guarantees or letters of undertaking, clearance after 'No BG/LUT' endorsement, or transferability, and the regional authority must record this condition on the EODC.
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.
Duplicate shipping bill and BRC acceptance requires indemnity bond and customs verification to prevent duplicate export benefits.
Certified duplicate or self attested copies of Shipping Bills and bank certified duplicate BRCs are accepted in place of originals; exporters must furnish an indemnity bond to indemnify the Government for any financial loss from duty free import entitlements availed against lost documents. Customs must verify genuineness and ensure no double benefit before allowing redemption of bank guarantees or letters of undertaking, clearance after "No BG/LUT" endorsement, or transferability, and the regional authority must record this condition on the EODC.
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