Transfer of duty credit in e-scrip
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....ty credit in e-scrip. - (1) Transfer of duty credit in e-scrip shall be allowed within the customs automated system from the ledger of a person to the ledger of another person who is a holde....
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....[two years] from its creation, shall not change on account of transfer of the e-scrip. (4) The ledger of the transferee, including e-scrip and the transactions made therein, shall be visible i....


TaxTMI