Re-Export of goods imported under reward schemes and DEPB-Re-credit of duty

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....mported under reward schemes and DEPB-Re-credit of duty reg. Attention of traders, CHAs and all concerned is invited to Board,s Circular No. 45/2011-Cus dtd.13/10/2011; No.75/2000-Cus dtd.11/09/2011; No. 21/2006-Cus dtd.10/08/2006 and 25/2009-Cus dtd.29/09/2009 regarding procedure to be followed for allowing of re-export of goods and re-credit of duty credit scrip in respect of DEPB, SFIS/VKGUY, ....

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....sion for re-export of defective/ unfit goods stipulated under para 3.11.6 of the Hand Book of Procedures Vol. I (HBP v1) has been amended by the DGFT vide Public Notice No. 22/2009-14 (RE 2010) dated 14.01.2011 wherein re-export of imported goods subject to re-assessment of debited duty and re-export on account of any other reason was allowed in addition to export of defective/ unfit goods that wa....

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..... /Dy. Commissioner of Customs is satisfied about the identity of the goods; (iv) The goods are not put into use after import; (v) At the time of allowing the re-export, Customs shall issue a re-credit Certificate containing particulars of scrip used, date of import of re-exported goods and amount debited while importing such goods. There shall be no need for issue of fresh scrip in such cases....