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of <h1>Customs Act Procedure for Issuing Duty Credit under RoSCTL Scheme for Garments and Made-ups Exports Explained.</h1> The notification outlines the procedure for issuing duty credit for goods exported under the RoSCTL Scheme, as per the Customs Act, 1962. Duty credit is available for garments and made-ups, subject to specified conditions, including export value limits, proper declaration in shipping documents, and verification by Customs. Duty credit must be used for paying customs duties on imports and is contingent on the realization of export proceeds within the allowed period. Certain export categories are ineligible for duty credit. If duty credit is wrongly claimed or export proceeds are not realized, recovery measures, including interest, are enforced.
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