No-incentive certificate requirement required on re-import to enable recovery of export incentives and prevent inadmissible duty credits. Re-imported goods on which Chapter 3 FTP incentives were availed must be presented to Customs with a no-incentive certificate from the Regional Authority of DGFT; Customs must ensure this certificate before clearance. Field formations must review past re-imports and coordinate with DGFT to recover any inadmissible duty credit or reward amounts, and submit a compliance report to the Drawback Division by the specified deadline.
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 required on re-import to enable recovery of export incentives and prevent inadmissible duty credits.
Re-imported goods on which Chapter 3 FTP incentives were availed must be presented to Customs with a no-incentive certificate from the Regional Authority of DGFT; Customs must ensure this certificate before clearance. Field formations must review past re-imports and coordinate with DGFT to recover any inadmissible duty credit or reward amounts, and submit a compliance report to the Drawback Division by the specified deadline.
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