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Port flexibility for DEPB imports permits clearance at designated registered ports via Telegraphic Release Advice for specified shipments. DEPB holders registered at Delhi, Mumbai, Calcutta, or Chennai may import at any of those four ports under the DEPB Scheme; the facility covers imports (including repeat imports) but not exports. The mechanism requires a Telegraphic Release Advice from the port of registration to the Customs House of import specifying description, value, quantity, DEPB serial number, date of issue and entitlement, and the receiving Customs House will record the import details in its register.
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Provisions expressly mentioned in the judgment/order text.
Port flexibility for DEPB imports permits clearance at designated registered ports via Telegraphic Release Advice for specified shipments.
DEPB holders registered at Delhi, Mumbai, Calcutta, or Chennai may import at any of those four ports under the DEPB Scheme; the facility covers imports (including repeat imports) but not exports. The mechanism requires a Telegraphic Release Advice from the port of registration to the Customs House of import specifying description, value, quantity, DEPB serial number, date of issue and entitlement, and the receiving Customs House will record the import details in its register.
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