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        Customs

        Export of goods against repayment of state credits and liquidation of debt repayment arrangements - Clarification

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        Denomination of export values must be in both rupees and convertible foreign exchange for DEEC shipping bill acceptance. Customs must accept DEEC shipping bills for exports tied to state credit repayment and debt liquidation only where export values are denominated both in Indian rupees and in freely convertible foreign exchange, and Advance Licences for such exports must follow the RBI guidelines as clarified by the DGFT.
                          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.

                                Denomination of export values must be in both rupees and convertible foreign exchange for DEEC shipping bill acceptance.

                                Customs must accept DEEC shipping bills for exports tied to state credit repayment and debt liquidation only where export values are denominated both in Indian rupees and in freely convertible foreign exchange, and Advance Licences for such exports must follow the RBI guidelines as clarified by the DGFT.


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