Duty Entitlement Pass Book exemption limited to claims against specific transferred credit, provisional credits excluded. The amendment adds a condition that a person who is not a Duty Entitlement Pass Book holder may claim the benefit of exemption only against a specific amount of credit transferred by a DEPB holder, and not against any provisional credit, thereby conditioning exemption entitlement on a concrete transferred credit.
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Provisions expressly mentioned in the judgment/order text.
Duty Entitlement Pass Book exemption limited to claims against specific transferred credit, provisional credits excluded.
The amendment adds a condition that a person who is not a Duty Entitlement Pass Book holder may claim the benefit of exemption only against a specific amount of credit transferred by a DEPB holder, and not against any provisional credit, thereby conditioning exemption entitlement on a concrete transferred credit.
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