Telegraphic Release Advices under DEEC scheme now issued on prima facie licence validation; Port of Clearance performs full verification. TRAs under the DEEC scheme may be issued by Customs Houses at the Port of Registration only after confirming the Advance Licence is valid and prima facie covers the imported goods; all detailed examinations, assessment under the relevant Exemption Notification and admissibility checks must be performed by the Port of Clearance at the time of physical clearance. Licences under the DEEC Book continue to be debited and logged at the Port of Registration, while the Port of Clearance will debit the TRA after clearance for duty concession.
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Provisions expressly mentioned in the judgment/order text.
Telegraphic Release Advices under DEEC scheme now issued on prima facie licence validation; Port of Clearance performs full verification.
TRAs under the DEEC scheme may be issued by Customs Houses at the Port of Registration only after confirming the Advance Licence is valid and prima facie covers the imported goods; all detailed examinations, assessment under the relevant Exemption Notification and admissibility checks must be performed by the Port of Clearance at the time of physical clearance. Licences under the DEEC Book continue to be debited and logged at the Port of Registration, while the Port of Clearance will debit the TRA after clearance for duty concession.
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