TRAs issuance must be centralised under DEEC with DEEC Book debit and admissibility checks before clearance. Issuance of Telegraphic Release Advises (TRAs) under the DEEC Scheme must be performed only by Group 7/DEEC after making DEEC Book debit entries and ensuring the goods are admissible for duty concession; ports of clearance may debit TRAs received only after admissibility checks, clearance of goods, and reporting particulars to the port of registration. Customs Houses must stop independent TRA issuance by Licensing Sections, redeploy staff as needed to the DEEC cell, issue appropriate office instructions, and report actions taken.
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.
TRAs issuance must be centralised under DEEC with DEEC Book debit and admissibility checks before clearance.
Issuance of Telegraphic Release Advises (TRAs) under the DEEC Scheme must be performed only by Group 7/DEEC after making DEEC Book debit entries and ensuring the goods are admissible for duty concession; ports of clearance may debit TRAs received only after admissibility checks, clearance of goods, and reporting particulars to the port of registration. Customs Houses must stop independent TRA issuance by Licensing Sections, redeploy staff as needed to the DEEC cell, issue appropriate office instructions, and report actions taken.
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