Recovery of export incentives requires a No Incentive Certificate on re import and verification before customs clearance. Import clearance for re imported goods requires a No Incentive Certificate from the Regional Authority of DGFT where export incentive or reward credit under Chapter 3 of FTP was availed. Import Groups must verify this certificate before clearance, review past re imports for inadmissible duty credits, and coordinate with DGFT for recovery and reporting to higher authorities.
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Provisions expressly mentioned in the judgment/order text.
Recovery of export incentives requires a No Incentive Certificate on re import and verification before customs clearance.
Import clearance for re imported goods requires a No Incentive Certificate from the Regional Authority of DGFT where export incentive or reward credit under Chapter 3 of FTP was availed. Import Groups must verify this certificate before clearance, review past re imports for inadmissible duty credits, and coordinate with DGFT for recovery and reporting to higher authorities.
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