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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Advance Authorisation: conditional duty exemption for imports against export obligations, subject to SION, monitoring and redemption.</h1> Chapter 4 prescribes a duty exemption regime centred on Advance Authorisation and related instruments (Annual Advance Authorisation, DFIA, DEPB, REP) that permit duty free import/procurement of inputs conditional on fulfilment of prescribed Export Obligation. Applications follow SION/NC procedures (ANF 4A/4B/4J etc.), include endorsements for sensitive inputs, and require maintenance/submission of Appendix 23/23A records. Entitlement, timelines for EO, extensions, revalidation, redemption, and regularisation of defaults (customs duty, interest, composition fees or BG) are detailed, with customs RA coordination, nominated agency controls for gems & jewellery, and monitoring/reporting obligations.

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