Page 101 - DRI ANNUAL REPORT EBOOK

Similarly, the study of modus-operandis’ which are most commonly detected by DRI against particular schemes can allow the policy makers to introduce or modify
Advance Licence/DEEC Scheme
Duty Free Import Authorisation (DFIA) Scheme
EOU/EPZ/SEZ EHTP/FTWZ Scheme
EPCG Scheme
Merchandise from Indian Scheme (MEIS)
Duty Drawback Scheme
Service Exports from India Scheme (SEIS)
Service Exports from India Scheme (SEIS)
the regulatory frameworks pertaining to each such scheme. The most commonly detected modus against each of these schemes is as follows:
• Clandestine diversion of duty-free goods (inputs) into DTA without payment of duty.
• Mis-using the scheme by using forged documents.
• Mis-using through forgery of documents; also, clandestine diversion of duty-free goods (inputs) into DTA without payment of duty.
• Non fulfilment of Export Obligation within the prescribed time limit.
• Mis-classification and mis-declaration of ineligible export products for availment of higher rate of MEIS benefits.
• Overvaluation of export goods in order to avail higher amount of duty drawback.
• Availment of SEIS benefit against ineligible export services ; multiple claimants for same service.
• Availment of benefits by foreign brands although the scheme applies only to uniquely Indian brands.
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