Procedure for payment of Customs Duties by debit in DEPB scrips and reward scheme scrips for imports under EPCG scheme w.e.f. 1.1.09 as per FTP Para 4.3.1 and HBP Para 3.23.9 under the Indian Customs EDI System-(ICES)- regarding
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Use of duty credit scrips for EPCG imports enables debit payment via ICES, with full or partial scrip debits affecting challans. The notice integrates use of DEPB and duty credit scrips for payment of duty on EPCG imports within ICES: after assessment ICES generates TR 6 challans and transmits them to the bank/ICEGATE; the importer may pay at bank/e payment or request the Appraising Officer to debit duty on EPCG items from scrips within the interest free payment window. The system displays eligible EPCG duties for debit; full debit permits registration prior to examination with a revised Bill of Entry print, while partial debit generates a challan for the balance payable through the bank and electronic confirmation by the bank follows as before.
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.
Use of duty credit scrips for EPCG imports enables debit payment via ICES, with full or partial scrip debits affecting challans.
The notice integrates use of DEPB and duty credit scrips for payment of duty on EPCG imports within ICES: after assessment ICES generates TR 6 challans and transmits them to the bank/ICEGATE; the importer may pay at bank/e payment or request the Appraising Officer to debit duty on EPCG items from scrips within the interest free payment window. The system displays eligible EPCG duties for debit; full debit permits registration prior to examination with a revised Bill of Entry print, while partial debit generates a challan for the balance payable through the bank and electronic confirmation by the bank follows as before.
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