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of <h1>Customs Procedure Update: Re-Assessment and Refund Process for DEPB Scrips After Court Orders at JNCH.</h1> The circular issued by the Commissioner of Customs (Import) at Jawaharlal Nehru Custom House addresses the procedure for re-assessment following appellate or court orders that result in re-crediting DEPB scrips or refunding duties. It mandates that before re-assessment and re-crediting, cases must be sent to the Centralised Refund Section for refund sanction. The Assistant/Deputy Commissioner of the CRC Section will issue a formal order after ensuring compliance with natural justice principles. Only upon issuing the refund sanction order should the file proceed for re-assessment to re-credit the refund amount to DEPB scrips or record departmental comments.
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