2.13.2A
- Document type
- Procedure
- Reference no.
- O
- Dated
Revalidation of Import / Export Licence / Certificate / Authorisation / Permissions
2.13.2A
Revalidation of Import / Export Licence / Certificate / Authorisation / Permissions
(i.) Only for the purpose of utilisation of re-credit of 4% Special Additional Duty (SAD) of customs, the freely transferable duty credit scrips (including DEPB), shall be deemed to have been revalidated till 30.09.2013. No further endorsement by the respective RA on such scrips shall be required.
(ii.) If the consolidated certificate (Credit Note) has already been issued by Customs or gets issued by 30.06.2013, then the amount (4% SAD) indicated in the consolidated certificate by customs shall be deemed to have been re-credited in the scrips in such cases, without any further reference to any RA of DGFT.
(Above para 2.13.2A has been substituted vide PN No.06/2013, DT. 18/04/2013)
[OLD- (a) If the endorsement has been made by Regional Authority on or before 15.9.2011 but the re-credit remains unutilised.]
(Above phrase (a) has been added & revised vide PN NO. 12/2012, DT. 26/07/2012)
[OLD-
Only for the purpose of utilisation of re-credit of 4% Special Additional Duty (SAD) of customs, the freely transferable duty credit scrips (including DEPB), shall be deemed to have been revalidated till 30.6.2012. No further endorsement of such scrips by the respective RA shall be required under the following circumstances:-
(a) if the endorsement has been made by Regional Authority on or before 15.9.2011 but the re-credit remains unutilised;
or
(b) if the consolidated certificate (Credit Note) have been issued by Customs between 1.9.2011 to 30.4.2012. In such scrips, the amount indicated in the consolidated certificate by customs shall be deemed to have been recredited.]