GR approval for temporary export for repair/testing permitted, subject to prompt re import documentation or destruction certificate. Authorised dealer banks are empowered to grant GR approval for goods exported for repairs, maintenance, calibration, testing or similar processes, conditional on the exporter producing the relative Bill of Entry within one month of re import. If goods exported for testing are destroyed during testing, banks may accept a testing agency certificate certifying destruction in place of a Bill of Entry.
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.
GR approval for temporary export for repair/testing permitted, subject to prompt re import documentation or destruction certificate.
Authorised dealer banks are empowered to grant GR approval for goods exported for repairs, maintenance, calibration, testing or similar processes, conditional on the exporter producing the relative Bill of Entry within one month of re import. If goods exported for testing are destroyed during testing, banks may accept a testing agency certificate certifying destruction in place of a Bill of Entry.
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