Unregistered raw material: exporters may re-export or use inputs for other export products; domestic diversion prohibited. Unregistered raw material imported under the Advance Licensing Scheme shall not be diverted for domestic consumption. The authorisation holder may either re-export the imported raw material or use it to manufacture other finished goods for export, and the export obligation will be discharged to that extent. Customs shall ensure the exported material is the same as originally imported. The facility is available irrespective of the foreign buyer. If the export obligation period is not valid, the holder must pay a composition fee for extension; alternatively the inputs or finished goods may be destroyed under Excise Authority supervision after payment of customs duty with interest, with documentary evidence submitted to the Regional Authority.
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.
Unregistered raw material: exporters may re-export or use inputs for other export products; domestic diversion prohibited.
Unregistered raw material imported under the Advance Licensing Scheme shall not be diverted for domestic consumption. The authorisation holder may either re-export the imported raw material or use it to manufacture other finished goods for export, and the export obligation will be discharged to that extent. Customs shall ensure the exported material is the same as originally imported. The facility is available irrespective of the foreign buyer. If the export obligation period is not valid, the holder must pay a composition fee for extension; alternatively the inputs or finished goods may be destroyed under Excise Authority supervision after payment of customs duty with interest, with documentary evidence submitted to the Regional Authority.
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