Acceptance of DGFT e-BRC as proof of export realization enables drawback claims subject to exporter declaration and misuse safeguards. DGFT's e-BRC will be accepted by Customs as proof of realization for exports with LEO dates from 12.08.2012 to 31.03.2014 for drawback purposes, subject to an appropriate exporter declaration on the e-BRC and except where specific intelligence or information of misuse exists; this addresses concerns that e-BRCs omit commission, freight, and insurance details relevant to drawback calculations.
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.
Acceptance of DGFT e-BRC as proof of export realization enables drawback claims subject to exporter declaration and misuse safeguards.
DGFT's e-BRC will be accepted by Customs as proof of realization for exports with LEO dates from 12.08.2012 to 31.03.2014 for drawback purposes, subject to an appropriate exporter declaration on the e-BRC and except where specific intelligence or information of misuse exists; this addresses concerns that e-BRCs omit commission, freight, and insurance details relevant to drawback calculations.
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