TaxTMI 
TaxTMI 
Submission of Realisation proofs agn DBK S/bills with customs is mandatory ??
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....ubmission of Realisation proofs agn DBK S/bills with customs is mandatory ??<br> Query (Issue) Started By: - VIRAF DEBOO Dated:- 26-2-2026 Last Reply Date:- 2-3-2026 Customs - Exim - SEZ<br>Got 4 Replies<br>Customs<br>Dear All, We have received Demand Cum Show cause notice without DIN No. from Dy Commissioner of Customs Mumbai as per Public Notice No. 76/2024 dtd. 21.09.2024 & No. 24/2016-17 da....
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....ted 15.07.2016 for non-submission of realisation proof against s/bills for FY 2020 to FY 2022 under which we are having Duty Drawback benefit. We have uploaded all BRCs on DGFT portal on time as well as closed those S/bills with EDPMS. Please advice whether it is mandatory binding to submit realisation proofs with Custom Deptt. for which SCN has been issued ?? Reply By YAGA....
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....Y andSUN: The Reply: The Show Cause Notice issued without a valid Document Identification Number (DIN) is prima facie contrary to the binding instructions issued by the Central Board of Indirect Taxes and Customs, which mandate quoting of DIN on all communications including notices. In the absence of DIN, and unless covered by specifically recorded exceptional circumstances subsequently regulari....
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....sed, such notice is procedurally invalid and liable to be treated as non est in law. However, there are certain recent judgment which enumerate that not depicting the DIN on the SCN, can't make it invalid ab-initio. Without prejudice, under Rule 16A of the Customs and Central Excise Duties Drawback Rules, 2017 read with the Customs Act, 1962, recovery of duty drawback arises only upon failu....
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....re to realise export proceeds within the prescribed FEMA period. Where export realisation stands duly completed, e-BRCs have been uploaded on the DGFT portal, and shipping bills are closed in EDPMS, there exists no independent statutory mandate requiring separate submission of realisation proof to Customs in the absence of any specific discrepancy or short realisation. Further it is pertinent t....
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....o mention that in the month of Sept" 2024, JNCH has issued a public notice to all exporters to submit the BRCs to their online portal " Dristi" - Export Proceeds Monitoring System. https://www.jawaharcustoms.gov.in/pdf/PN-2024/PN-84-2024.pdf . You need to comply with this requirement. Reply By KASTURI SETHI: The Reply: Whether ALL the export proceeds were received within stipulated period ? T....
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....here must not be any delay. Check all shipping bills viz-a-viz the date of receipt of export proceeds. Reply By KASTURI SETHI: The Reply: Dear Querist, You have mentioned that you have uploaded all BRCs on time. Correlate the following information in respect of all shipping bills (i) The date of shipping bill (ii) The date of actual export (iii) The date of recei....
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....pt of export proceeds (iv) The date of issuance of BRCs (v) The date of uploading the BRCs. Reply By VIRAF DEBOO: The Reply: Dear All, Thank you all for your valuable reply on the subject matter.<br> Discussion Forum - Knowledge Sharing ....