https://www.taxtmi.com/circulars?id=65108 Scheme issues transferable duty credit maintained in an electronic duty credit ledger for eligible exported goods, computed as percentages of Free on Board value or specified amounts and issued through the customs automated system. Exporters must claim via shipping bill declarations, may convert scrolls into e-scrips within the prescribed period, and use e-scrips only for payment of basic customs duty on imports. E-scrips are uniquely identified, valid for a fixed period, transferable only in whole, and subject to suspension, cancellation or recovery where export proceeds are not realised or credits were excess. en-us Thu, 30 Sep 2021 00:00:00 +0530 Mon, 04 Oct 2021 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65108 Scheme issues transferable duty credit maintained in an electronic duty credit ledger for eligible exported goods, computed as percentages of Free on Board value or specified amounts and issued through the customs automated system. Exporters must claim via shipping bill declarations, may convert scrolls into e-scrips within the prescribed period, and use e-scrips only for payment of basic customs duty on imports. E-scrips are uniquely identified, valid for a fixed period, transferable only in whole, and subject to suspension, cancellation or recovery where export proceeds are not realised or credits were excess. Circulars Customs Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65108