Bank Realisation Certificate verification: exporters must submit BRCs in EDI within six months or drawback will be blocked. Exporters and CHAs must enter BRC details into the EDI BRC Verification Module and submit hard copy BRCs to the Appraiser (Drawback) within six months of the shipping bill. A Service Centre checklist and Job No. accompany entries. The Appraiser verifies and records acceptance or rejection, maintaining a physical register. The system alerts AC/DC (Exports) for late submissions and blocks sanction of drawback up to the full amount on unrealised shipping bills; the AC/DC (Drawback) may free blocked amounts fully or partially and recovery action under the Customs Act may follow for non submission.
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Provisions expressly mentioned in the judgment/order text.
Bank Realisation Certificate verification: exporters must submit BRCs in EDI within six months or drawback will be blocked.
Exporters and CHAs must enter BRC details into the EDI BRC Verification Module and submit hard copy BRCs to the Appraiser (Drawback) within six months of the shipping bill. A Service Centre checklist and Job No. accompany entries. The Appraiser verifies and records acceptance or rejection, maintaining a physical register. The system alerts AC/DC (Exports) for late submissions and blocks sanction of drawback up to the full amount on unrealised shipping bills; the AC/DC (Drawback) may free blocked amounts fully or partially and recovery action under the Customs Act may follow for non submission.
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