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Set-off of export receivables allowed against import payables by authorised dealers within the realisation or extended period. An Authorised Dealer may permit set-off of export receivables against import payables with the same overseas buyer or supplier, or their overseas group or associate companies, provided the netting occurs within the stipulated period for realisation of export proceeds or any extended period allowed by the Authorised Dealer.
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>Set-off of export receivables allowed against import payables by authorised dealers within the realisation or extended period.</h1> An Authorised Dealer may permit set-off of export receivables against import payables with the same overseas buyer or supplier, or their overseas group or associate companies, provided the netting occurs within the stipulated period for realisation of export proceeds or any extended period allowed by the Authorised Dealer.
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