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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>Export obligation periods for pre-import inputs under Advance Authorisations impose specified compliance timelines for clearance-linked exports.</h1> Export Obligation Periods for inputs imported under Advance Authorisations are set with a pre-import condition tying the obligation timeline to the date of customs clearance of each import consignment; specific categories of inputs are listed with prescribed export obligation periods measured from clearance, while fabrics under the Special Advance Authorization Scheme have the obligation period counted from issue of the authorization and subject to extensions specified in the Handbook of Procedures.

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