Duty exemption schemes regulate Advance Authorisation, DFIA, export obligation compliance, norms fixation, and gems and jewellery procedures. Duty exemption and remission schemes under Chapter 4 prescribe online procedures for Advance Authorisation, DFIA, special and sector-specific authorisations, together with entitlement limits, port registration, export obligation periods, extensions, revalidation, clubbing, enhancement, and default regularisation. The chapter also details fixation and revision of SION or ad hoc norms, self-declared and self-ratified authorisations, audit and record-keeping requirements, and special controls for restricted inputs, pharmaceuticals, and intermediate supplies. Separate procedures govern gems and jewellery, diamond certification, replenishment, exports, imports, and nominated agency oversight.
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.
Duty exemption schemes regulate Advance Authorisation, DFIA, export obligation compliance, norms fixation, and gems and jewellery procedures.
Duty exemption and remission schemes under Chapter 4 prescribe online procedures for Advance Authorisation, DFIA, special and sector-specific authorisations, together with entitlement limits, port registration, export obligation periods, extensions, revalidation, clubbing, enhancement, and default regularisation. The chapter also details fixation and revision of SION or ad hoc norms, self-declared and self-ratified authorisations, audit and record-keeping requirements, and special controls for restricted inputs, pharmaceuticals, and intermediate supplies. Separate procedures govern gems and jewellery, diamond certification, replenishment, exports, imports, and nominated agency oversight.
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