Non-transferability of advance licence: additions of co-licensees after obligation completion are not permitted under policy. PMV must be declared itemwise in EDI shipping bills and Annexure D PMV declarations remain required. Change/addition of co licensee after export obligation completion is not permitted as it converts a non transferable Advance Licence into a transferable one and frustrates enforcement; replenished materials must be consumed only at the factory that exported. Advance Licences for deemed exports to EOUs/EPZs/EHTPs/STPs require the unit's Legal Undertaking/Letter of Permission/Letter of Intent and are limited to approved inputs. Where EP copies cannot be generated, a certified Shipment Certificate by Customs may be accepted for DEPB purposes.
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.
Non-transferability of advance licence: additions of co-licensees after obligation completion are not permitted under policy.
PMV must be declared itemwise in EDI shipping bills and Annexure D PMV declarations remain required. Change/addition of co licensee after export obligation completion is not permitted as it converts a non transferable Advance Licence into a transferable one and frustrates enforcement; replenished materials must be consumed only at the factory that exported. Advance Licences for deemed exports to EOUs/EPZs/EHTPs/STPs require the unit's Legal Undertaking/Letter of Permission/Letter of Intent and are limited to approved inputs. Where EP copies cannot be generated, a certified Shipment Certificate by Customs may be accepted for DEPB purposes.
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