Circular No. 35/2003-Cus.
25th April 2003.

Government of India
Ministry of Finance & Company Affairs
Department of Revenue

Sub: Verification of supplementary DEPB scrips issued in terms of DGFT PN No.62 dated 17.2.2003 – reg.— 

You are aware that as per the decision taken by the Government, DGFT issued Public Notice No.62 dated 17.2.2003 notifying revised DEPB rates incorporating the element of SAD and such revised rates are made effective from 1.4.2002.  DGFT authorities have, therefore, started issuing supplementary DEPB scrips, equivalent to the element of SAD, to the original DEPB scrip holder.  Such supplementary scrips would entitle the holder of import benefits as provided in DEPB Scheme.  In this regard DGFT authorities have issued internal instructions to port officers.  The supplementary DEPB scrips now being issued by DGFT authorities would contain details of original DEPB scrips and details of shipping bill no. and date with FOB value of exports.  In the normal course, before allowing import clearances against DEPB scrips, Customs carries out a detailed verification as outlined in DOR Circular No.14/99-Cus. dated 15.3.99.  Since most of the supplementary DEPB scrips may have been verified by Customs at the time of permitting imports against original DEPB scrips (against which such supplementary DEPB scrip is issued), DGFT has suggested that re-verification of such supplementary DEPB scrips may not be warranted.

2. The issue has been examined in DOR and it has been decided that in all cases where the original DEPB scrips was duly verified by Customs in terms of DOR Circular No.14/99-Cus. dated 15.3.99 at the time of allowing clearance of goods against it, re-verification of the supplementary DEPB scrip need not be done.  In all such cases Customs would only cross-check the details of original DEPB scrip and export consignments as given in the supplementary DEPB scrip with their record and after ascertaining the genuinity of such supplementary DEPB scrip, clearance of imports against such supplementary DEPB scrips would be allowed as usual.  However, in cases where verification of original DEPB scrip was not done, detailed verification as outlined in DOR Circular No.14/99-Cus. dated 15.3.99 shall be done by Customs before permitting clearance of goods under DEPB Scheme against supplementary DEPB scrip and the genuinity of supplementary DEPB scrip shall also be verified.

3. Suitable standing order and trade notice for the guidance of staff and trade may be issued.

4. Receipt of this Circular may please be acknowledged.

R.K. Talajia
Officer on Special duty (DBK)

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