https://www.taxtmi.com/circulars?id=7515 The FOB value for DEPB credit must be the FOB stated in the bank certificate of export for post export issuance and pre export offsetting, except where customs have reduced the Shipping Bill FOB on account of Present Market Value or other specified reasons recorded in writing; the Shipping Bill FOB is endorsed on the DEPB only for customs verification and release of Bond/Bank Guarantee. en-us Mon, 29 Dec 1997 00:00:00 +0530 Sat, 12 Sep 2009 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7515 The FOB value for DEPB credit must be the FOB stated in the bank certificate of export for post export issuance and pre export offsetting, except where customs have reduced the Shipping Bill FOB on account of Present Market Value or other specified reasons recorded in writing; the Shipping Bill FOB is endorsed on the DEPB only for customs verification and release of Bond/Bank Guarantee. Circulars DGFT Mon, 29 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7515