Duty credit scrips: ensure scheme specific registration and verify goods permissibility before use to prevent misuse. Duty credit scrips vary in transferability and actual user conditions and each reward scheme prescribes which goods may or may not be imported against a particular scrip; these intrinsic conditions-including exclusions such as items in Appendix 37B of HBPv1-remain applicable even when scrips are used to discharge duty on already imported goods for export obligation defaults. Field formations must verify scheme identity, notification references and goods permissibility to prevent incorrect registration or misuse of scrips.
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 scrips: ensure scheme specific registration and verify goods permissibility before use to prevent misuse.
Duty credit scrips vary in transferability and actual user conditions and each reward scheme prescribes which goods may or may not be imported against a particular scrip; these intrinsic conditions-including exclusions such as items in Appendix 37B of HBPv1-remain applicable even when scrips are used to discharge duty on already imported goods for export obligation defaults. Field formations must verify scheme identity, notification references and goods permissibility to prevent incorrect registration or misuse of scrips.
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