Validation of DEPB Error 96 cases: same or reduced rates get Flag M for on-line Customs acceptance; increased rates require committee referral. Discrepancies producing 'Error 96' arise when DEPB serial numbers issued by Regional Authorities differ from Customs-transmitted shipping bill parameters. If RA changes yield the same or reduced DEPB rate, DGFT Hqrs will send cases with Flag 'M' for Customs on-line acceptance without DEPB Committee referral. If RA changes increase the DEPB rate without Customs amendment, the RA must refer such cases with documents to the DEPB Committee before issuing DEPB. RAs must record Customs amendment letter details in software remarks to facilitate identification and validation.