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        Customs

        Chennai Customs has initiated a BRC Compliance Drive from...

        Exporters Must Submit e-BRCs or Repay Drawback Amounts with Interest Under Rule 18 During BRC Compliance Drive

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                          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.
                                Chennai Customs has initiated a BRC Compliance Drive from January 29 to February 28, 2025, requiring exporters to submit proof of export sale proceeds realization. Analysis via ADVAIT system revealed numerous cases where proceeds remain unrealized beyond FEMA's mandated period. Consequently, drawback amounts for these exports are recoverable under Rule 18 of Customs, Central Excise Duties Drawback Rules, 2017, with applicable interest per Customs Act SS75A(2). Affected exporters must submit e-BRCs or repay drawback amounts with interest through ICEGATE's online payment facility. The Commissioner has published lists of non-compliant shipping bills on the Chennai Customs portal and established a dedicated BRC Cell for verification and case closure.
                                Note: It is a system-generated summary and is for quick reference only.
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