Duty free import of embellishments upto 3% of FOB value of exports permitted to exporters of Textile garments in terms of Entry S.No.156 and 156A of amended Notification No.17/2001 – reg
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Duty free import entitlement requires dual AEPC certificates and a current shipment confirmation before customs clearance is authorized. Customs must admit duty free import of specified embellishments only after verifying both the export performance certificate and the import entitlement certificate issued by AEPC; AEPC should also issue a Current Shipment Request tied to the import entitlement certificate, which Customs must cross check with import documents before permitting duty free clearance to ensure entitlement limits are not exceeded.
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.
Duty free import entitlement requires dual AEPC certificates and a current shipment confirmation before customs clearance is authorized.
Customs must admit duty free import of specified embellishments only after verifying both the export performance certificate and the import entitlement certificate issued by AEPC; AEPC should also issue a Current Shipment Request tied to the import entitlement certificate, which Customs must cross check with import documents before permitting duty free clearance to ensure entitlement limits are not exceeded.
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