Export realisation proof requirement: failure to submit BRC/negative statements will trigger system alerts and customs action. Exporters must submit Bank Realisation Certificates or certified Negative Statements for Drawback EDI shipping bills identified on the commissionerate website by the final deadline; failure to comply will lead to alerts in the ICES 1.5 system and initiation of enforcement action under Section 7S(I) of the Customs Act, 1962 read with Rule ISA of the Drawback Rules, 1995, with immediate alerts placed where mailed communications were returned undelivered.
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.
Export realisation proof requirement: failure to submit BRC/negative statements will trigger system alerts and customs action.
Exporters must submit Bank Realisation Certificates or certified Negative Statements for Drawback EDI shipping bills identified on the commissionerate website by the final deadline; failure to comply will lead to alerts in the ICES 1.5 system and initiation of enforcement action under Section 7S(I) of the Customs Act, 1962 read with Rule ISA of the Drawback Rules, 1995, with immediate alerts placed where mailed communications were returned undelivered.
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