Clubbing of advance authorisations permits consolidation of imports and exports under one authorisation subject to compliance conditions. Facility of clubbing shall be available only for redemption or regularisation, with no further imports or exports allowed; authorisations under similar Customs notifications may be clubbed across financial years, and Advance Authorisations issued on or after 1.4.2004 may be clubbed despite differing customs notifications. Regional Authorities or central headquarters will consider ANF 4D requests for clubbing if inputs are properly accounted for; value addition for clubbed authorisations is the average of minimum prescribed value addition, and upon clubbing authorisations are treated as one for regularisation of any shortfall.
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.
Clubbing of advance authorisations permits consolidation of imports and exports under one authorisation subject to compliance conditions.
Facility of clubbing shall be available only for redemption or regularisation, with no further imports or exports allowed; authorisations under similar Customs notifications may be clubbed across financial years, and Advance Authorisations issued on or after 1.4.2004 may be clubbed despite differing customs notifications. Regional Authorities or central headquarters will consider ANF 4D requests for clubbing if inputs are properly accounted for; value addition for clubbed authorisations is the average of minimum prescribed value addition, and upon clubbing authorisations are treated as one for regularisation of any shortfall.
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