DEPB registration and verification: system enforces EDI registration, verifies export linkage, and blocks claims lacking sufficient DEPB balance. Electronic ICES processing for DEPB exemptions requires prior verification of original DGFT issued DEPBs against shipping bills and mandatory registration of DEPBs in the EDI system with DGFT transmitted IEC/PAN details. Registration generates a Registration Number for debiting and Release Advices; TRAs permit inter station use and generate TRA registration numbers. The system debits Duty Credit and Export FOB ledger balances when exemptions are claimed, blocks BE submission if balances are insufficient, and routes DEPB claim B/Es to Group VII A for appraisal, audit, and final assessment. Manual B/Es may use DEPBs but debits must be recorded manually and entered into the system.
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Provisions expressly mentioned in the judgment/order text.
DEPB registration and verification: system enforces EDI registration, verifies export linkage, and blocks claims lacking sufficient DEPB balance.
Electronic ICES processing for DEPB exemptions requires prior verification of original DGFT issued DEPBs against shipping bills and mandatory registration of DEPBs in the EDI system with DGFT transmitted IEC/PAN details. Registration generates a Registration Number for debiting and Release Advices; TRAs permit inter station use and generate TRA registration numbers. The system debits Duty Credit and Export FOB ledger balances when exemptions are claimed, blocks BE submission if balances are insufficient, and routes DEPB claim B/Es to Group VII A for appraisal, audit, and final assessment. Manual B/Es may use DEPBs but debits must be recorded manually and entered into the system.
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