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        Procedure to re-credit 4% SAD of Customs in DEPB, VKGUY, FPS, FMS, MLFPS scrips in view of the refund facility allowed under no.102/2007, read with cus. instr. 354/129/2007-TRU, Cus. cir.6/08 & 6/09 reagarding.

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        Special Additional Duty re-credit restores duty credit scrip balances after Customs refund, conditional on prescribed documents and endorsements. Applicants must submit the original duty credit scrip and the consolidated certificate (credit note) issued by the customs authority to the Regional Authority that issued the scrip; the RA will endorse the scrip with the re-credit amount, may revalidate the scrip for six months, and must notify the customs authorities at the port of import and port of registration. Transferees claiming proportionate re-credit must produce an attested copy of the scrip, proof of transfer, the consolidated certificate and an Indemnity Bond; the RA will issue a duplicate scrip with a six-month validity after scrutiny and notify customs.
                        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.

                              Special Additional Duty re-credit restores duty credit scrip balances after Customs refund, conditional on prescribed documents and endorsements.

                              Applicants must submit the original duty credit scrip and the consolidated certificate (credit note) issued by the customs authority to the Regional Authority that issued the scrip; the RA will endorse the scrip with the re-credit amount, may revalidate the scrip for six months, and must notify the customs authorities at the port of import and port of registration. Transferees claiming proportionate re-credit must produce an attested copy of the scrip, proof of transfer, the consolidated certificate and an Indemnity Bond; the RA will issue a duplicate scrip with a six-month validity after scrutiny and notify customs.





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                              ActsIncome Tax
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