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

Export realisation proof: no separate Customs filing required if e BRCs uploaded and shipping bills closed, subject to verification.
Export realisation under Rule 16A and the Customs Act permits recovery only on failure to realise proceeds within the FEMA period; where e BRCs are uploaded and shipping bills closed in EDPMS, there is no separate statutory duty to furnish realisation proofs to Customs absent a specific discrepancy or short realisation. Procedurally, an SCN without a DIN is prima facie defective though not invariably invalid, and exporters must also comply with port public notices requiring BRC submission to designated online monitoring portals and validate timelines for export, BRC issuance and upload.