Follow Us :

Circular No.47/2001-Customs.
31st August ,2001.

F.No.605/41/98 – DBK
Government of India
Ministry of Finance
Department of Revenue

Subject:- Extending TRA facility under DEPB Scheme to Amritsar Port.

Kind attention is invited to Para 6 of Department of Revenue Circular No.85/99 -Customs dated 23.12.99 in terms of which TRA facility under DEPB Scheme has been extended for import only to ports, Airports, ICDs, LCSs which are notified in DEPB Customs Notification No. 34/97- Customs.

2. Representations have been received in Board that either aforesaid notification be amended specifying Amritsar as port of export for DEPB Scheme or TRA facility under DEPB Scheme may also be extended to Amritsar Port where exports are allowed by Commissioner under DEPB Scheme. At present DEPB scrips issued to exporters with port of registration as Amritsar port (in view of exports under DEPB permitted under special powers of the Commissioner ) can only be utilised for import of goods from Pakistan often resulting in short-utilisation of the scrips.

3. The issue has been examined in the Board. It has been decided that instead of going for amendment of notification for allowing Amritsar as a specific Customs port for exports to Pakistan, exporters who are permitted exports through Amritsar Port under DEPB by Commissioner of Customs , and who have been issued DEPB scrips with port of registration as Amritsar port, may be allowed TRA facility for even some other ports for import purposes. Such TRA facility would be available for importing the goods through any of the notified Sea-ports specified in DEPB Customs Notification No. 34/97. This facility would enable proper utilisation of DEPB scrips issued by Amritsar port. However, all TRAs shall be issued by Amritsar Custom House only after due verification of the DEPB Scrips.

4. Amritsar Customs House shall keep a record of the TRAs issued against each DEPB scrips in separate licence registers. The Telegraphic Release Advice (TRA) would be of the goods as well as the notified Sea-port through which import would be permitted . The DEPB Sr.No. date of issue and the extent of duty entitlement in the DEPB scrips shall also be indicated in TRA for facilitating imports. The Customs House receiving the TRA will send details of imports effected to Amritsar Customs House for the purpose of keeping a watch on maintaining details of the use of TRAs and actual imports made against the DEPB scrip from other Sea-ports in relevant register.

5 Receipt of this Circular may please be acknowledged. Difficulties, if any in the implementation of these instructions may be brought to Board’s notice.

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031