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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Mid-sea trans-shipment of deep-sea fishing catch: vessel master GR Form accepted instead of Customs certification; transfer date treated as shipment</h1> For mid-sea trans-shipment of catch by Indian deep-sea fishing vessels, the circular clarifies that exporters shall follow a modified GR declaration under Regulation 3 of FEMA: the GR Form signed by the vessel Master may be submitted in lieu of Customs certification and must state composition, quantity, export value, date of transfer (to be treated as date of shipment), reference the LOP number, be supported by an international marine cargo surveyor's certificate, include Bill of Lading details in the SDF, and be submitted in duplicate to Customs which will serialise and return the duplicate; the realisation/repatriation period runs from the transfer date or invoice, whichever is earlier, thereby rationalising export documentation for AD Category-I banks and superseding AD (MA) Circular No.15/1993; all other FEMA export provisions apply mutatis mutandis.
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