Wrong availment of DEPB benefit in respect of exports where imports were made ithout payment of customs duty under Notification No.32/97 dated 1.4.97

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....B benefit in respect of exports where imports were made ithout  payment of customs duty under Notification No.32/97 dated 1.4.97       A complaint has been received in the Board that many Customs Houses are allowing DEPB benefits in respect of exports where import of materials had taken place without payment of duty  in terms of Customs Notification No.32/97. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ility available under 32/97 (DEPB Scheme) are exclusive and independent of each other.  3. Due  care should be taken by Customs at the time of processing export consignment under DEPB Scheme so as to ensure that in cases where imports had taken place on availing the facility of customs notification No.32/97,no DEPB benefit is extended. For the purpose of  case of identification o....