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DEPB scheme eligibility clarified: imports during the notification gap may provisionally receive DEPB credit and valid older licences honoured. Imports with bills of entry filed during the interval between DEPB notifications may provisionally receive DEPB credit, subject to licence validity and fulfillment of the controlling notification's conditions. DEPB licences referencing earlier notifications may still be used under the current notification provided the licence validly covers the imported goods and all notification conditions are met; licences issued under earlier open ended notifications may likewise be utilized where valid.
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Provisions expressly mentioned in the judgment/order text.
DEPB scheme eligibility clarified: imports during the notification gap may provisionally receive DEPB credit and valid older licences honoured.
Imports with bills of entry filed during the interval between DEPB notifications may provisionally receive DEPB credit, subject to licence validity and fulfillment of the controlling notification's conditions. DEPB licences referencing earlier notifications may still be used under the current notification provided the licence validly covers the imported goods and all notification conditions are met; licences issued under earlier open ended notifications may likewise be utilized where valid.
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