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 Para4.3.1 and HBP Para 3.23.9 under the Indian Customs EDI system-(ICES) -reg.
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Duty payment by scrips: EPCG imports can be debited from DEPB and duty credit scrips under revised ICES workflow. Updates permit duty payment for EPCG imports by debiting eligible DEPB and duty credit scrips within the ICES workflow: ICES will generate the TR 6 challan for full duty and allow importers/CHAs to choose full scrip debit, combined scrip and bank payment, or bank payment alone; the system will display only duties eligible for scrip debit to the Appraising Officer, enable registration prior to examination if entirely debited from scrips, and produce revised Bill of Entry prints and a single challan number for any balance payable by bank, with ICEGATE e payment availability.
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 payment by scrips: EPCG imports can be debited from DEPB and duty credit scrips under revised ICES workflow.
Updates permit duty payment for EPCG imports by debiting eligible DEPB and duty credit scrips within the ICES workflow: ICES will generate the TR 6 challan for full duty and allow importers/CHAs to choose full scrip debit, combined scrip and bank payment, or bank payment alone; the system will display only duties eligible for scrip debit to the Appraising Officer, enable registration prior to examination if entirely debited from scrips, and produce revised Bill of Entry prints and a single challan number for any balance payable by bank, with ICEGATE e payment availability.
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