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Market verification for ascertaining the present market value under DEPB Scheme and admissibility of DEPB credit-reg
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.... DEPB credit-reg. Attention is invited to Board’s Circulars No.15/97-Cus dated 3.6.1997, 69/97-Cus dated 8.12.1997, 79/98-Cus dated 22.10.1998, 23/99-Cus dated 11.5.1999 and 26/2001-Cus dated 24.4.2001. 2. As per the existing instructions contained in these Circulars, the DEPB credit is to be normally given on the FOB value of the exports. However, where on the basis of market inquiry it is f....
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....their rates are less than 10% or are 10% or above 10%. 5. As per the existing instructions the verification of the present market value through market enquiries should be specifically assigned to the Special Intelligence & Investigation Branch of the Custom House and not to the Assessing Officer and the enquiry must be completed and the final view taken in 30 days except where the Commissioner of....