https://www.taxtmi.com/circulars?id=1084 Drawback under DBK/DEPB is allowable where goods bought by visiting tourists are exported with verified linkage to declared and encashed foreign exchange; the shipping bill must be filed by the Indian exporter or authorised representative, the visitor must produce the Currency Declaration Form and encashment documents with matching signatures, and export benefits are restricted to bona fide exporters with provisional export permitted pending verification. en-us Tue, 25 Aug 1998 00:00:00 +0530 Tue, 19 Aug 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1084 Drawback under DBK/DEPB is allowable where goods bought by visiting tourists are exported with verified linkage to declared and encashed foreign exchange; the shipping bill must be filed by the Indian exporter or authorised representative, the visitor must produce the Currency Declaration Form and encashment documents with matching signatures, and export benefits are restricted to bona fide exporters with provisional export permitted pending verification. Circulars Customs Tue, 25 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1084