Misuse of CT-3 facility: require AR-3A and rewarehousing certificates to be exchanged by registered post to prevent duty evasion. Certain 100% EOUs misused the CT-3 facility by diverting deemed export consignments into the domestic market and producing forged AR-3A rewarehousing certificates; hand-delivery of sealed AR-3As facilitated forgery. Range officers must send AR-3A copies by registered post and receive rewarehousing certificates by post, verify actual supply and rewarehousing, and scrupulously follow prescribed AR-3A movement procedures to prevent duty evasion.
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Provisions expressly mentioned in the judgment/order text.
Misuse of CT-3 facility: require AR-3A and rewarehousing certificates to be exchanged by registered post to prevent duty evasion.
Certain 100% EOUs misused the CT-3 facility by diverting deemed export consignments into the domestic market and producing forged AR-3A rewarehousing certificates; hand-delivery of sealed AR-3As facilitated forgery. Range officers must send AR-3A copies by registered post and receive rewarehousing certificates by post, verify actual supply and rewarehousing, and scrupulously follow prescribed AR-3A movement procedures to prevent duty evasion.
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