While the Custom duty can be paid from DEPB, the interest has to be paid in cash only. In this connection para 8 (v) of Custom Circular No. 26/2009-Custom date. 30.09.2009 is reproduced below :

�Para 5.14 of new Handbook of Procedures Vol. 1 (2009-14) provides that in the event of non-fulfillment of EO, the EPCG Authorization holder may pay duties of customs through the scrips issued under reward / DEPB scheme also. The interest on such duty and penalties , if any, however shall be paid in cash.

On examination if the shed superintendent is satisfied that the particulars entered in the system conform to the description given in the original documents, he will give �Let Export Order'.After LEO the shipping bill is printed and their copy is handed over to CHA/ Exporter for making arrangement for stuffing / loading of the goods in the container

The system gives examination order for the goods being exported. The quantum of examination is dependent on the export promotion scheme under which the export is being made as also the destination port. Generally 5% to 10% of the goods are subjected to examination.

In most cases the Shipping Bill is processed by the system on the basis of declaration made by the exporters without any human intervention. In other cases where the Shipping Bill is processed on screen by the Customs Officer, he may call for the samples, if required for confirming the declared value or for checking classification under the Drawback Schedule. He may also give any special instructions for examination of goods, it felt necessary.

After the receipt of the goods in the Cargo shed, the exporter/CHA may contact the Customs Officer and present the check list with the endorsement of Airport Authority with all original documents such as invoice and packing list, AR-4, SDF and any other document required under the provision of any other Act or Exim Policy . Customs Officer verifies the quantity of the goods actually received and enter into the system The System generates Container / package No.

The goods brought for the purpose of examination are allowed entry to the Cargo shed on the strength of the checklist and other declarations filed by the exporter in the Service Center. The Airport authorities have to endorse the quantity of goods actually received on the reverse of the Check List.

Under the manual system, shipping bills in the format as prescribed in the Shipping bill and Bill of Export (form) Regulations, 1991 was required to be filed for effecting exports. However, in the EDI System, only a declaration in the prescribed format the required to be filed either through the Service center, or through EDI over ICEGATE.

The exporters have to obtain PAN based IEC (Importer Exporter Code) from the Directorate General of Foreign Trade. Under the EDI System, PAN based IEC is received by the Customs System from the DGFT online. The Exporters /CHAs are required to register their IE Codes, CHAs License No. , the Bank Account No. (for credit of drawback amount) in the case of export under drawback with the customs EDI.

EGM is the document which is to be filed by airlines declaring the consignments along with the relevant particulars like shipping bill number, Airway Bill Number and number of packages which have been loaded in the aircraft for taking these out from India.

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