Import source compliance: unregistered raw materials cannot be regularized if export obligation is not fulfilled; re-export or alternate export required. Advance Licence holders must source imported inputs from registered suppliers when procuring from local manufacturers; exemptions allowing imports from unregistered suppliers may be withdrawn and such licences then follow normal validity and export obligation rules. Unregistered raw material imports cannot be regularized if export obligations are unmet and cannot be diverted domestically; licence holders may either use such imports for other export products or re-export the identical material, subject to customs verification, and must pay any composition fee if export obligation periods require extension.
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.
Import source compliance: unregistered raw materials cannot be regularized if export obligation is not fulfilled; re-export or alternate export required.
Advance Licence holders must source imported inputs from registered suppliers when procuring from local manufacturers; exemptions allowing imports from unregistered suppliers may be withdrawn and such licences then follow normal validity and export obligation rules. Unregistered raw material imports cannot be regularized if export obligations are unmet and cannot be diverted domestically; licence holders may either use such imports for other export products or re-export the identical material, subject to customs verification, and must pay any composition fee if export obligation periods require extension.
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