Clarifications and Instructions regarding Non realisation or Short Realisation in Export proceeds Show Cause Notices

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....I-600 001. Date:- 11-12-2025 FACILITY CIRCULAR No. 25/2025 Sub:- Clarifications and Instructions regarding Non realisation or Short Realisation in Export proceeds Show Cause Notices reg:- Ref:- Facility Circular No. 05/2024 dated 30.05.2024 reg:- ***** Kind attention of the Exporters, Customs Brokers and all other concerned Stakeholders is invited to the above mentioned subject. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....like few as stated below:- a). The exporter has not submitted any reply against the Show Cause Notice. b). The reply submitted by the exporter is insufficient. c). On scrutiny of the documents, it was found that there is a shortfall in the amount to be realized, etc., 4. Reference is invited to the CBIC's vide Circular No. 33/2019 dated 19th September 2019, which ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tc. to justify shortfall in time through Sevottam, email on [email protected], while submitting the reply to the SCN itself. 6. As wherever the short fall in realisation is observed even after submission of the eBRCs and if no documentary proof towards justifying the same as required vide above mentioned CBIC's circular was submitted along with the reply, the adjudicating authority may ha....