Third-party exports: require both parties' names on shipping bills; customs letter allows temporary abeyance for pending DEEC books. Third-party exports require shipping bills to show the names of both the exporter/manufacturer and exporter(s); no other condition is necessary. Where Customs issues a specific letter stating DEEC books or related documents are pending audit, abeyance against refusal memos under advance licence files (VABAL or QBAL) shall be granted within three days for up to three months from the Customs letter date, with further abeyance conditional on a fresh Customs letter. The office will stop requesting Appendix-2, IEC copy, and RCMC except on the first application in a financial year.
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.
Third-party exports: require both parties' names on shipping bills; customs letter allows temporary abeyance for pending DEEC books.
Third-party exports require shipping bills to show the names of both the exporter/manufacturer and exporter(s); no other condition is necessary. Where Customs issues a specific letter stating DEEC books or related documents are pending audit, abeyance against refusal memos under advance licence files (VABAL or QBAL) shall be granted within three days for up to three months from the Customs letter date, with further abeyance conditional on a fresh Customs letter. The office will stop requesting Appendix-2, IEC copy, and RCMC except on the first application in a financial year.
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