Wrong availment of DEPB benefit in respect of exports where imports were made without payment of customs duty under Notification No. 32/97, dated 1-4-1997

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....availment of DEPB benefit in respect of exports where imports were made without payment of customs duty under Notification No. 32/97, dated 1-4-1997. A complaint has been received in the Board that many custom 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. Customs Notification No....

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....facility available under 32/97 and 34/97 (DEPB Scheme) are exclusive and independent of each other. 3. Due care should be taken by Customs at the time of processing export consignments 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 ease of identification of ex....