Revision of SION procedures requires exporters to submit revised data and maintain self-certified Appendix-23 records for licensing checks. ALC may identify SIONs for review and require exporters to submit revised data in the Aayaat Niryaat Form. Exporters and actual users must provide self certified copies of the relevant portion of Appendix 23 for physical and deemed exports; the licensing authority will compare Appendix 23 entries with licence norms and imported quantities, and where consumption is lower than imports, customs duty on the unutilized imported value with interest is payable. Appendix 23 may be maintained and submitted electronically with a digital signature.
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.
Revision of SION procedures requires exporters to submit revised data and maintain self-certified Appendix-23 records for licensing checks.
ALC may identify SIONs for review and require exporters to submit revised data in the Aayaat Niryaat Form. Exporters and actual users must provide self certified copies of the relevant portion of Appendix 23 for physical and deemed exports; the licensing authority will compare Appendix 23 entries with licence norms and imported quantities, and where consumption is lower than imports, customs duty on the unutilized imported value with interest is payable. Appendix 23 may be maintained and submitted electronically with a digital signature.
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