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Exporters must submit six-monthly bank realization certificates or negative statements under EDI monitoring to support drawback claims. Exporters claiming drawback must declare Authorized Dealers at each port and submit six monthly Bank Realization Certificates (BRCs) or certified negative statements from the AD or chartered accountant identifying shipments outstanding beyond the prescribed or extended realization period; the ICES BRC module will generate due dates, track submissions AD wise by LEO date, and enable Customs officers to identify pending shipping bills and initiate recovery where certificates are not furnished.
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Provisions expressly mentioned in the judgment/order text.
Exporters must submit six-monthly bank realization certificates or negative statements under EDI monitoring to support drawback claims.
Exporters claiming drawback must declare Authorized Dealers at each port and submit six monthly Bank Realization Certificates (BRCs) or certified negative statements from the AD or chartered accountant identifying shipments outstanding beyond the prescribed or extended realization period; the ICES BRC module will generate due dates, track submissions AD wise by LEO date, and enable Customs officers to identify pending shipping bills and initiate recovery where certificates are not furnished.
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