DFRC licence for Deemed Export requires customs and excise verification with prescribed documentary certification before imports allowed. DFRC licences for deemed exports are issued with a single port of registration and require supporting documents: an invoice certified by the receiving unit and jurisdictional excise authority (or a Project Authority Certificate where applicable) and a prescribed payment certificate; bank evidence of realization is required for supplies to EOUs/EHTPs/BTPs. Licensing authorities must endorse licences to Customs and excise authorities. Customs must verify DFRC licences before allowing imports and obtain an original Central Excise statement confirming the supplies; discrepancies must be reported to the licensing authority and 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.
DFRC licence for Deemed Export requires customs and excise verification with prescribed documentary certification before imports allowed.
DFRC licences for deemed exports are issued with a single port of registration and require supporting documents: an invoice certified by the receiving unit and jurisdictional excise authority (or a Project Authority Certificate where applicable) and a prescribed payment certificate; bank evidence of realization is required for supplies to EOUs/EHTPs/BTPs. Licensing authorities must endorse licences to Customs and excise authorities. Customs must verify DFRC licences before allowing imports and obtain an original Central Excise statement confirming the supplies; discrepancies must be reported to the licensing authority and Customs.
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