Procedure for claiming Duty Credit Scrips under Chapter 3 of FTP -14 for shipments where LEO date is upto 31.03.2015 but date of export is on or after 01.04.2015
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Duty Credit Scrips eligibility: LEO date governs export incentive claims, treating LEO as Date of Export for Chapter 3 benefits. Claims for Chapter 3 Duty Credit Scrips are permitted where the LEO date is on or prior to 31.03.2015 even if the Date of Export is on or after 01.04.2015, with the LEO date to be treated as the Date of Export; this follows para 9.12 HBP 2009-14's protection for consignments handed to Customs, and the online module has been updated. Applications filed within the prescribed period will be exempt from the HBP late fee, while later filings will attract the applicable late fee.
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 Credit Scrips eligibility: LEO date governs export incentive claims, treating LEO as Date of Export for Chapter 3 benefits.
Claims for Chapter 3 Duty Credit Scrips are permitted where the LEO date is on or prior to 31.03.2015 even if the Date of Export is on or after 01.04.2015, with the LEO date to be treated as the Date of Export; this follows para 9.12 HBP 2009-14's protection for consignments handed to Customs, and the online module has been updated. Applications filed within the prescribed period will be exempt from the HBP late fee, while later filings will attract the applicable late fee.
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