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Re-export of Goods Imported under DFRC Scheme found Unfit for Consumption

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....fit for Consumption - Regarding. In terms of Para 4.36A of the Hand Book of Procedure, Vol.I of the Foreign Trade Policy, goods imported under DFRC Scheme, which are found defective or unfit for use, may be re-exported as per the guidelines issued by the Department of Revenue. In such cases 95% of the CIF value debited against the DFRC shall be generated in the form of a Certificate. 2. The mat....

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....n details of the original DFRC and the value, quantity and description of the goods exported. 4. Based on the aforesaid certificate issued by Customs, the concerned DGFT authorities shall issue fresh DFRC licence for 95% of the CIF value for the same port of registration and the validity of the DFRC licence shall be for a period equivalent to the balance period available in the earlier DFRC lice....