Clubbing of advance authorisations allowed when identical imported inputs are properly accounted for, despite differing export products. The facility of clubbing of advance authorisations is available where the imported inputs for which clubbing is sought are the same and are properly accounted for under the prescribed norms, even if the export products under the respective authorisations differ; regional authorities must accept clubbing requests on that basis to facilitate closure of import and export accounts.
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.
Clubbing of advance authorisations allowed when identical imported inputs are properly accounted for, despite differing export products.
The facility of clubbing of advance authorisations is available where the imported inputs for which clubbing is sought are the same and are properly accounted for under the prescribed norms, even if the export products under the respective authorisations differ; regional authorities must accept clubbing requests on that basis to facilitate closure of import and export accounts.
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