https://www.taxtmi.com/forum/issue?id=120778 Export realisation under Rule 16A and the Customs Act permits recovery only on failure to realise proceeds within the FEMA period; where e BRCs are uploaded and shipping bills closed in EDPMS, there is no separate statutory duty to furnish realisation proofs to Customs absent a specific discrepancy or short realisation. Procedurally, an SCN without a DIN is prima facie defective though not invariably invalid, and exporters must also comply with port public notices requiring BRC submission to designated online monitoring portals and validate timelines for export, BRC issuance and upload. en-us Thu, 26 Feb 2026 12:12:22 +0530 Mon, 02 Mar 2026 10:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120778 Export realisation under Rule 16A and the Customs Act permits recovery only on failure to realise proceeds within the FEMA period; where e BRCs are uploaded and shipping bills closed in EDPMS, there is no separate statutory duty to furnish realisation proofs to Customs absent a specific discrepancy or short realisation. Procedurally, an SCN without a DIN is prima facie defective though not invariably invalid, and exporters must also comply with port public notices requiring BRC submission to designated online monitoring portals and validate timelines for export, BRC issuance and upload. Discussion-Forum Customs Thu, 26 Feb 2026 12:12:22 +0530 https://www.taxtmi.com/forum/issue?id=120778