| Date: |
13-10-1999
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| Notification No: |
Customs Circular No 71/1999
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding DEPB-cum-Drawback Scheme - Acceptance of attested copy of shipping bill in lieu of triplicate copy
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Regarding DEPB-cum-Drawback Scheme - Acceptance of attested copy of
shipping bill in lieu of triplicate copy
Circular No. 71 dated 13th
October 1999
It has been
brought to the notice of the Board that for exports under DEPB- cum-Drawback -
Scheme, permitted vide Board's Circular Nos. 68/ 97-Cus. dated 2.12.97 and 39/
99-Cus. dated
25.6.99, the exporters have filed DEPB shipping bills, although they have
clearly stated on the body of the shipping bill that the export is under
DEPB-cum-Drawback scheme. In such cases the triplicate copy of the shipping bill
is not the drawback copy and in such cases, the exporters are not in a position
to submit triplicate copy to the Custom House for making claim of drawback.
2. The
issue has been examined in the Board. In a DEPB shipping bill, the triplicate
copy is the EP copy, which has to be submitted in original to the licensing
authority for grant of DEPB scrip. Hence, the same cannot be submitted to the
Custom House as a claim for drawback.
3. Therefore,
it has been decided that, in such cases, the photocopy of the shipping bill duly
attested by a DGFT officer of respective licensing office, may be accepted as
drawback copy. DGFT have already issued a Circular No. 21 (RE:99)/ 99-2000 dated
19.7.99 to their licensing authorities in this regard.
4. The receipt of
this Circular may kindly be acknowledged.
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