Electronic filing of Section 74 re-export shipping bills required, with identity verification, e-document upload and system-based drawback processing. Electronic filing of shipping bills for re-export under Section 74 is required in ICES (Scheme Code 19/Drawback Sr. No. 9801 until a separate code exists), with exporters clearly indicating 'Re-export under Section 74' and import details in item details. Officers must verify identity of goods and determination of use by examination, record departmental comments before LEO, and ensure supporting documents are uploaded to eSANCHIT. Drawback claims will be processed in the system after EGM verification, IGST claims follow existing IGST guidance, and Guaranteed Remittance waivers may be obtained where applicable.
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Provisions expressly mentioned in the judgment/order text.
Electronic filing of Section 74 re-export shipping bills required, with identity verification, e-document upload and system-based drawback processing.
Electronic filing of shipping bills for re-export under Section 74 is required in ICES (Scheme Code 19/Drawback Sr. No. 9801 until a separate code exists), with exporters clearly indicating "Re-export under Section 74" and import details in item details. Officers must verify identity of goods and determination of use by examination, record departmental comments before LEO, and ensure supporting documents are uploaded to eSANCHIT. Drawback claims will be processed in the system after EGM verification, IGST claims follow existing IGST guidance, and Guaranteed Remittance waivers may be obtained where applicable.
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