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Please refer to Boards Circular Nos. 10/97-Cus. dated 17.04.97, 28/97-Cus. dated 30.07.97, 5/ 98-Cus. dated 23.01.98 and 19/98 - Cus dated 20.03.98.
2. Para 6 of Circular No. 10/97-Cus. provided that, under DEPB Scheme, imports and exports can be undertaken only from the port of registration of the DEPB scrip. This condition was relaxed by issue of Circular No. 28/97-Cus., to permit imports from Delhi, Mumbai, Calcutta, and Chennai, for DEPB Scrips registered at any of these ports. Further relaxations were provided by later circulars.
3. Representations have been received from various Exporter's Organisations for general relaxations of TRA facility, under DEPB Scheme, to permit imports at all ports etc.
4. The issue has been examined in the Board in regard to the expertise and facility of assessment available at various ports/ Airports / ICD and it has been decided that the DEPB holders whose DEPB Scrips are registered at any of the following sea-ports/ airports / ICDs may be allowed to import goods at any of the following sea-ports/ Airports/ ICDs:-
ii) Airports at Ahmedabad, Bangalore, Mumbai, Calcutta, Delhi, Hyderabad and Chennai, and
iii) ICDs at Bangalore, Delhi, Moradabad, Ludhiana, Hyderabad, Agra, Faridabad, Guntur, Surat and Ahmedabad.
6. This circular supersedes all other circulars issued on this subject.
7. The aforesaid facility will be operated by issue of Telegraphic Release Advice (TRA) from the port of registration to the Custom House at which the goods are being imported, indicating the details of description, value and quantity of the goods. the DEPB serial number, date of issue and the extent of duty entitlement in the DEPB book/ scrip also must be indicated in the TRA, to facilitate imports against relevant DEPB scrips. The Custom House receiving the TRA will send details of imports t the Custom House issuing the TRA who will keep these details in the register.