https://www.taxtmi.com/circulars?id=1637 Re-export of goods imported under the DFRC scheme found defective or unfit may be permitted by the Commissioner of Customs if re-export occurs from the same port, within six months, the Assistant/Deputy Commissioner is satisfied about the goods' identity, and the goods were not used. On re-export, Customs will issue a Certificate evidencing CIF credit for the value debited against the original DFRC and detailing the original licence and goods; DGFT will issue a fresh DFRC for the credited value with validity equal to the remaining period of the original licence. en-us Fri, 08 Jul 2005 00:00:00 +0530 Sat, 28 Feb 2009 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1637 Re-export of goods imported under the DFRC scheme found defective or unfit may be permitted by the Commissioner of Customs if re-export occurs from the same port, within six months, the Assistant/Deputy Commissioner is satisfied about the goods' identity, and the goods were not used. On re-export, Customs will issue a Certificate evidencing CIF credit for the value debited against the original DFRC and detailing the original licence and goods; DGFT will issue a fresh DFRC for the credited value with validity equal to the remaining period of the original licence. Circulars Customs Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1637