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
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:-
(i) if the endorsement has been made by Regional Authority on or before 15.9.2011 but the re-credit remains unutilised;
Or
(ii) 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.
(Above Para 2.13.2A replaced by PN. NO. 105/2010, DT. 27/03/2012)
[OLD-
2.13.2A
For the purpose of re-credit of 4% Special Additional Duty (SAD) of customs in the freely transferable Duty credit scrips (including DEPB), revalidation for a maximum period of 6 months from the date of endorsement, shall be allowed in case the balance period of validity is less than 6 months on the date of re-credit.]