'Duty credit scrips can be used to pay customs duties'

Can we get part-delivery of an import consignment?
As per Public Notice no. 47/2007 dated 7.11.2007 of the JNPT Customs, permission for part-delivery of an import consignment can be given if the packing list is available container-wise and goods are of a homogeneous nature (raw materials, parts, etc.,) against an application. The appraiser, after examination of the part-consignment, shall record the examination report on the reverse of the hard copy of the bill of entry. Subsequent examination reports in respect of all part-clearances shall be continued to be endorsed on the same hard copy of the bill of entry. After examination of the final part of the consignment, final out of charge shall be given for the entire consignment in the system. The delivery of part-consignments will be done on the strength of endorsement by the customs appraiser on the hard copy of the Bill of entry. 

Can we use the Served From India Scrip (SFIS) for payment of duty to regularise defaults in fulfilment of export obligation (EO) under the Export Promotion Capital Goods (EPCG) scheme?
Yes. As per Para 3.17.11 of the Foreign Trade Policy, duty credit scrips can also be used/debited towards payment of customs duties in case of EO defaults under Authorisations issued under Chapters 4 and 5 of the Policy. However, penalty/interest shall be required to be paid in cash. 

We are informed by our Customs House Agent (CHA) that the JNPT Customs are insisting on Factory Stuffing Permission (FSP) for our cargo from our Special Economic Zone (SEZ) Unit, and that if we don’t take it, the goods will be taken to the buffer yard and then allowed for export after examination. Is that correct?
As per Rule 46 of the SEZ Rules, 2006, the SEZ Unit should file the shipping bill (S/B) with the SEZ Customs, who will register the S/B, assign a serial number, assess the S/B and grant ‘let export order’ on the basis of self-certification by the SEZ Unit. At the option of the Unit, the SEZ Customs may seal the container, after examination, as per the norms prescribed for free shipping bills. The said Rules say that the goods may be examined at the port, only in case of specific intelligence or information, after obtaining the written permission of the Deputy or Assistant Commissioner of Customs having jurisdiction over the said port in writing. Therefore, either the practice conveyed by your CHA is not correct or your CHA does not have the correct information.

We are manufacturer-exporters. Can we import reefer containers under the EPCG scheme?
EPCG scheme allows import of capital goods for pre-production, production and post-production. ‘Capital Goods’ means any plant, machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods or for rendering services.

So, in my opinion, reefer containers required for transportation of goods are not covered under the EPCG scheme for manufacturer-exporters.

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