Submission of Realisation proofs agn DBK S/bills with customs is mandatory ??

[VIRAF DEBOO]

Dear All,

We have received Demand Cum Show cause notice without DIN No. from Dy Commissioner of Customs Mumbai as per Public Notice No. 76/2024 dtd. 21.09.2024 & No. 24/2016-17 dated 15.07.2016 for non-submission of realisation proof against s/bills for FY 2020 to FY 2022 under which we are having Duty Drawback benefit.  We have uploaded all BRCs on DGFT portal on time as well as closed those S/bills with EDPMS.  

Please advice whether it is mandatory binding to submit realisation proofs with Custom Deptt. for which SCN has been issued ??

AI Summary

Submission of realisation proofs for shipping bills may be required to validate duty drawback eligibility; clarification sought on mandatory compliance. Question whether submission of realisation proofs to Customs is mandatory where duty drawback was claimed; a Demand cum Show Cause Notice alleges non-submission for shipping bills despite Bank Realisation Certificates being uploaded on the export portal and shipping bills closed in EDPMS, raising whether Customs-level proof submission is a distinct binding compliance requirement under the cited public notices.