Acceptance of e-BRC as proof of export realization, subject to exporter declaration and exception for suspected misuse. DGFT electronic Bank Realisation Certificate (e-BRC) will be accepted as proof of realization of export sale proceeds for the specified earlier export period, except where specific intelligence or information indicates misuse; acceptance is conditional on an appropriate exporter declaration on the back of the DGFT e-BRC in the prescribed format, and implementation difficulties are to be reported to the customs authority.
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Provisions expressly mentioned in the judgment/order text.
Acceptance of e-BRC as proof of export realization, subject to exporter declaration and exception for suspected misuse.
DGFT electronic Bank Realisation Certificate (e-BRC) will be accepted as proof of realization of export sale proceeds for the specified earlier export period, except where specific intelligence or information indicates misuse; acceptance is conditional on an appropriate exporter declaration on the back of the DGFT e-BRC in the prescribed format, and implementation difficulties are to be reported to the customs authority.
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