Verification of transferable duty credit scrips and DFIAs to prevent non genuine use at registration and clearance. A two stage verification framework requires field formations to verify genuineness of transferable duty credit scrips, post export EPCG duty remission scrips and DFIA from the issuing authority unless the scrip/DFIA is received online from DGFT; in such electronic cases registration proceeds after confirming absence of alerts. Where backing shipping bills are involved and not filed electronically, Customs must verify those bills, while a limited random check applies when shipping bills are electronic but the scrip was not transmitted online. Presentation of physical scrip/DFIA at clearance is required to prevent non genuine usage, and discrepancies must be referred to Regional DGFT authority.
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.
Verification of transferable duty credit scrips and DFIAs to prevent non genuine use at registration and clearance.
A two stage verification framework requires field formations to verify genuineness of transferable duty credit scrips, post export EPCG duty remission scrips and DFIA from the issuing authority unless the scrip/DFIA is received online from DGFT; in such electronic cases registration proceeds after confirming absence of alerts. Where backing shipping bills are involved and not filed electronically, Customs must verify those bills, while a limited random check applies when shipping bills are electronic but the scrip was not transmitted online. Presentation of physical scrip/DFIA at clearance is required to prevent non genuine usage, and discrepancies must be referred to Regional DGFT authority.
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