https://www.taxtmi.com/circulars?id=5590 Freely Transferable Duty Credit Scrips and DEPBs are to be granted on FOB value inclusive of commissions and discounts (FOB taken from Shipping Bill and converted at Customs rate on LEO). RAs must monitor pre-realisation cases; short realisation requires adjustment from future claims or cash recovery with defaulter consequences after eighteen months, while excess realisation permits supplementary claims within six months. DEPBs are transferable; filing timelines for claims and documentary substitutions (BG/LUT when BRC absent) are prescribed. en-us Thu, 26 Feb 2009 00:00:00 +0530 Fri, 20 Apr 2012 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5590 Freely Transferable Duty Credit Scrips and DEPBs are to be granted on FOB value inclusive of commissions and discounts (FOB taken from Shipping Bill and converted at Customs rate on LEO). RAs must monitor pre-realisation cases; short realisation requires adjustment from future claims or cash recovery with defaulter consequences after eighteen months, while excess realisation permits supplementary claims within six months. DEPBs are transferable; filing timelines for claims and documentary substitutions (BG/LUT when BRC absent) are prescribed. Circulars DGFT Thu, 26 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5590