Abolition of group-based customs allocation prompts reassignment to remaining groups and mandates electronic export payment and PFMS validation. Abolition of Group VII in ICES means only pre-cutoff Bills of Entry remain in that group; all new licence/scheme Bills will be allocated to Groups I-VI based on item classification with highest assessable value and will follow the First-In-First-Out rule. Export measures include electronic payment of export duty/cess via ICEGATE and mandatory PFMS bank-account validation for Drawback, withholding SBS availability for final drawback scroll until PFMS acceptance, as part of transitioning Drawback, IGST refund and RoSL payments to fully electronic processing.
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.
Abolition of group-based customs allocation prompts reassignment to remaining groups and mandates electronic export payment and PFMS validation.
Abolition of Group VII in ICES means only pre-cutoff Bills of Entry remain in that group; all new licence/scheme Bills will be allocated to Groups I-VI based on item classification with highest assessable value and will follow the First-In-First-Out rule. Export measures include electronic payment of export duty/cess via ICEGATE and mandatory PFMS bank-account validation for Drawback, withholding SBS availability for final drawback scroll until PFMS acceptance, as part of transitioning Drawback, IGST refund and RoSL payments to fully electronic processing.
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