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The benefits of Customs Duty Drawback, RoDTEP, and RoSCTL are available to exporters who fulfill the criteria of receiving foreign currency for which a Bank Realisation Certificate (BRC) is issued. In January 2017, JAWAHARLAL NEHRU CUSTOMS issued Public Notice No. 1/2017 (dated 30.01.2017) to introduce the RBI-BRC Module for monitoring the realization of export proceeds of shipping bills where LEO was granted on or after 01.04.2014.

However, the module was not efficient enough to address concerns such as:

  • Non-reporting of remittances by banks received in multiple parts
  • Non-accounting of minor differences in forex realization due to bank charges, sales commissions, or similar charges/reasons
  • No provision for closing matters after the exporter returns the proportionate drawback

Given that JNCH is one of the major ports in India handling around 1.5 million shipping bills claiming benefits from Drawback, RoDTEP, and RoSCTL, it became necessary to regularize the verification of realization on an appropriate basis to recover pending dues while avoiding unnecessary inquiries or show cause notices for compliant exporters. To address this, a new module for monitoring realization, called “DRISHTI,” has been introduced. The DRISHTI module is effective for all shipping bills for which LEO is on or after 01.04.2014.

As an initial step in the recovery process or cross-verification of realization, this Public Notice includes a list of IECs along with a count of shipping bills pending for realization with LEO dates between 01.04.2014 and 31.03.2023. If your IEC details are included in the Annexure, you are advised to connect with the recovery cell or send an email to [email protected], where a designated officer will provide a full list of pending shipping bills. You can then initiate the further submission of details of the BRC, if available, or repay the benefits of Drawback/RoDTEP/RoSCTL if the amount has not been realized.

To simplify the process and ensure uniformity in communication, a format for emails/letters is also provided in the Public Notice.

Although this module has been developed with great care considering past issues, JNCH authorities have requested support from the trade. It may occur that while full realization has happened, the data may show non-realization or part-realization due to the factors mentioned above. In such cases, if exporters believe that full realization has occurred or that they have already submitted copies of e-BRCs or other documents, they are encouraged to submit proof of the same to facilitate data entry into the software.

Let’s hope this helps automate the BRC reconciliation process, at least at the JNCH port. Don’t forget to check whether your IEC details are mentioned in the enclosed list.

Happy reading!

Government of India
Ministry of Finance
Office of Commissioner of Customs NS-II
Jawaharlal Nehru Custom House, .Nhava Sheva,
Dist- Raigad, Maharashtra— 400 707
Email: [email protected]

F.No.CUS/BRC/MISC/422/2024-DRC

Date: 07/10/2024

PUBLIC NOTICE NO. 84/2024

Subject: INTRODUCTION OF DRISHTI’ (Export Sale-Proceeds Monitoring System) Software – reg.

Attention of exporters, Custom Brokers, Export Promotion Councils and all members of trade is invited towards Public Notice No. 11/2017 dated 30.01.2017 with respect to effective monitoring of realization of export sale-proceeds for recovery of ineligible Drawback/ RoDTEP/RoSCTL in case of non-realisation/ part-realisation of export sale proceeds.

2. ‘RBI-BRC Module’ was introduced by the Board for proper monitoring of realization of export sale-proceeds for all the shipping bills where LEO was granted on or after 01.04.2014. However, this module is not free from various concerns some of which include non- reporting of remittances by banks received in multiple parts, non-accountal of minor difference in forex realization due to bank charges, sales commission etc., no provision of closing the matter after the exporter returns the proportionate drawback etc.

3. JNCH Port, being a major port of this country, is handling around 14-15 lakh Drawback/RoDTEP/RosCTL shipping bills per year. To handle the monitoring of export proceeds for such large number of shipping bills every year through the RBI-BRC module is a herculean task. Hence, a need for the software was felt. Accordingly, this Custom House has developed an in-house Export Sale-Proceeds Monitoring Software namely DRISHTF, in order to effectively monitor the realization of export sale-proceeds for recovery of ineligible Drawback/ RoDTEP/RoSCTL.

4. Henceforth, the Officers of Drawback Recovery Cell will be monitoring the realization of export sale proceeds through the DRISHTI’ software and send the Consultative Letters/SCNs generated through the software.

5. JNCH requests support of the trade so that the issues related to RBI-BRC module are taken care of forever. It may so happen that although the full realisation has happened, the data shows non-realisation/part-realisation due to the factors as mentioned above. In such cases, where the exporter feels that full realisation has happened or that they have already submitted the copies of e-BRCs or any other document, they are requested to submit the proof of the same in order to make entry into the software.

6. DRISHTF module is effective for all the shipping bills for which LEO (Let Export Order) date is on or after 01.04.2014. A list of IEC’s along with count of shipping bills pending for realization having LEO date between 01.04.2014 to 31.03.2023 is attached herewith. The exporters can contact the Drawback Recovery Cell, JNCH or send an e-mail at [email protected] for full details of shipping bills. For ease of sending the replies, the exporters are requested to follow the following format while sending the email-

Subject of the email

7. This Public Notice may be treated as Standing Order for the officers concerned.

8. Difficulties, if any in implementation of the aforesaid module may be brought to the notice of the Deputy/Assistant Commissioner in charge of Drawback Recovery Cell.

(SANJEEV KUMAR SINGH)
Commissioner of Customs
NS-II, JNCH, Nhava-Sheva

Encl- a/a

Copy to:

1, The Pr. Chief Commissioner of Customs, Mumbai Zone-II, Nhava-Sheva.

2. The Pr. Commissioner/Commissioner (NS-I, NS-III, NS-IV, NS-V, NS-G, NS-Audit), Nhava-Sheva.

3. All Additional/Joint Commissioner of Customs, Nhava-Sheva.

4. FIEO/MANSA/CSLA/BCBA

5. DC, EDI for uploading on JNCH website.

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Author Bio

Amrin has 10+ years experience in the field of Indirect Tax advisory and compliance including working with KPMG before she commenced her journey as an entrepreneur. In her new role from May 2017, she has been providing Business and Tax Advisory Services to various organisations. Her skill sets to View Full Profile

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