Customs Refund Applications regulations - CBEC clarifications

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....e Advices under DEEC Scheme. Please refer to Ministry's Circular No. 12/95-Customs Dated 20th February, 1995 (Board's F. No. 605/14/95-DBK) regarding issue of Telegraphic Release Advices (TRAs) for imports under DEEC Scheme. Representations have been received from Custom Houses pointing out that the instructions asking the Custom Houses issuing the TRAs to carry out detailed checks by t....

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....cts for assessment of the goods under the relevant Exemption Notification and the admissibility of the goods under the Advance Licence produced at the time of clearance. Therefore, all checks which are required to be carried out as per the Ministry's Circular issued from time to time for clearance of goods imported under the DEEC Scheme must be carried out at the time of clearance of the goods....