https://www.taxtmi.com/circulars?id=62655 Electronic filing of shipping bills for re-export under Section 74 is required in ICES (Scheme Code 19/Drawback Sr. No. 9801 until a separate code exists), with exporters clearly indicating "Re-export under Section 74" and import details in item details. Officers must verify identity of goods and determination of use by examination, record departmental comments before LEO, and ensure supporting documents are uploaded to eSANCHIT. Drawback claims will be processed in the system after EGM verification, IGST claims follow existing IGST guidance, and Guaranteed Remittance waivers may be obtained where applicable. en-us Tue, 03 Sep 2019 00:00:00 +0530 Tue, 01 Oct 2019 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62655 Electronic filing of shipping bills for re-export under Section 74 is required in ICES (Scheme Code 19/Drawback Sr. No. 9801 until a separate code exists), with exporters clearly indicating "Re-export under Section 74" and import details in item details. Officers must verify identity of goods and determination of use by examination, record departmental comments before LEO, and ensure supporting documents are uploaded to eSANCHIT. Drawback claims will be processed in the system after EGM verification, IGST claims follow existing IGST guidance, and Guaranteed Remittance waivers may be obtained where applicable. Circulars Customs Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62655