https://www.taxtmi.com/circulars?id=1261 Customs may permit re-export of goods imported under the DEPB scheme when goods are defective or unfit and grant a DEPB Credit Entitlement Certificate for a reduced portion of the original DEPB credit, provided re-export is from the same port within a prescribed period, identity is verified by the Assistant/Dy. Commissioner, and goods have not been used (segregation of unused goods and proportionate benefit is permitted). For trading imports, DEPB re-export relief applies only for manufacturing defects. The Regional Licensing Authority issues a fresh DEPB scrip with the same port registration, usable via TRA as permitted. en-us Mon, 11 Sep 2000 00:00:00 +0530 Thu, 11 Jun 2009 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1261 Customs may permit re-export of goods imported under the DEPB scheme when goods are defective or unfit and grant a DEPB Credit Entitlement Certificate for a reduced portion of the original DEPB credit, provided re-export is from the same port within a prescribed period, identity is verified by the Assistant/Dy. Commissioner, and goods have not been used (segregation of unused goods and proportionate benefit is permitted). For trading imports, DEPB re-export relief applies only for manufacturing defects. The Regional Licensing Authority issues a fresh DEPB scrip with the same port registration, usable via TRA as permitted. Circulars Customs Mon, 11 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1261