Duty credit scrip usage binding from filing - election cannot be changed and scrips must be applied to duty. Importers electing to use Duty Credit Scrips at Bill of Entry filing cannot change that option at assessment; if duty payable exceeds scrip balance, the entire scrip amount must be applied, and if duty payable is less than available credit, the duty shall be discharged using the scrips. These measures are subject to the importability conditions of the scrips and operate as standing orders for assessing officers.
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Provisions expressly mentioned in the judgment/order text.
Duty credit scrip usage binding from filing - election cannot be changed and scrips must be applied to duty.
Importers electing to use Duty Credit Scrips at Bill of Entry filing cannot change that option at assessment; if duty payable exceeds scrip balance, the entire scrip amount must be applied, and if duty payable is less than available credit, the duty shall be discharged using the scrips. These measures are subject to the importability conditions of the scrips and operate as standing orders for assessing officers.
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