No-incentive certificate requirement: importers must produce proof before clearance to enable recovery of export incentives. Customs must ensure production of a no-incentive certificate from the Regional Authority of DGFT before clearance of re-imported goods, placing the onus on the importer to prove that export incentive or duty-credit benefits have been refunded or adjusted; field formations must review past re-imports, coordinate with DGFT to recover inadmissible incentives, issue standing orders and trade notices, and report compliance to the Drawback Division.
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.
No-incentive certificate requirement: importers must produce proof before clearance to enable recovery of export incentives.
Customs must ensure production of a no-incentive certificate from the Regional Authority of DGFT before clearance of re-imported goods, placing the onus on the importer to prove that export incentive or duty-credit benefits have been refunded or adjusted; field formations must review past re-imports, coordinate with DGFT to recover inadmissible incentives, issue standing orders and trade notices, and report compliance to the Drawback Division.
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