Applicability of provisions of para 4.1.15 of FTP, as incorporated vide Notification No. 31 dated 1.8.2013 and amended vide Notification No. 48 dated 30.10.2013
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Applicability of FTP import linkage clarified: imports permitted only for inputs actually used in prior exports. Applicability of para 4.1.15 is specified: transactions with both export and import completed before the amendment are excluded; where export was completed before the amendment but import remains, imports are allowed only with an undertaking that only inputs actually used in the exported goods will be imported; transferable DFIAs endorsed before the amendment are excluded; and for exports made on or after the amendment date, para 4.1.15 applies irrespective of import timing.
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.
Applicability of FTP import linkage clarified: imports permitted only for inputs actually used in prior exports.
Applicability of para 4.1.15 is specified: transactions with both export and import completed before the amendment are excluded; where export was completed before the amendment but import remains, imports are allowed only with an undertaking that only inputs actually used in the exported goods will be imported; transferable DFIAs endorsed before the amendment are excluded; and for exports made on or after the amendment date, para 4.1.15 applies irrespective of import timing.
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