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        Case ID :

        Provision of Para 3.11.3 of HBP Vol.I 2009-14 in regard to “port of registration” for duty credit scrips of Chapter 3

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        Port of registration rules for duty credit scrips allow pre-registration changes when issued from EDI-enabled ports. The Notice clarifies that a Duty Credit Scrip issued with a single port of registration (the port of export) may be changed by the applicant before Customs registration subject to verification with the RA until EDI message exchange exists; use of the scrip at other ports requires obtaining TRA from the port of registration. RAs must accept change requests only if the scrip was issued against shipment from an EDI-enabled port and has not been registered with Customs.
                        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.

                              Port of registration rules for duty credit scrips allow pre-registration changes when issued from EDI-enabled ports.

                              The Notice clarifies that a Duty Credit Scrip issued with a single port of registration (the port of export) may be changed by the applicant before Customs registration subject to verification with the RA until EDI message exchange exists; use of the scrip at other ports requires obtaining TRA from the port of registration. RAs must accept change requests only if the scrip was issued against shipment from an EDI-enabled port and has not been registered with Customs.





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                              ActsIncome Tax
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