Transferability of advance licences allowed for expired cases where administrative delays prevented endorsement; revalidation subject to certification. Revalidation and endorsement of transferability for Advance Licences may be granted where export obligations were completed before the prescribed cut off but endorsement failed due to administrative delays or where licences could not be submitted because of DEEC logging or MODVAT reversal delays; requests must be filed within the prescribed deadline, supported where applicable by a customs certificate of delay, and licensing authorities must complete endorsements within the stipulated timeframe, with revalidated licences having limited residual validity and no revalidation where transferability already effected.
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.
Transferability of advance licences allowed for expired cases where administrative delays prevented endorsement; revalidation subject to certification.
Revalidation and endorsement of transferability for Advance Licences may be granted where export obligations were completed before the prescribed cut off but endorsement failed due to administrative delays or where licences could not be submitted because of DEEC logging or MODVAT reversal delays; requests must be filed within the prescribed deadline, supported where applicable by a customs certificate of delay, and licensing authorities must complete endorsements within the stipulated timeframe, with revalidated licences having limited residual validity and no revalidation where transferability already effected.
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