Specific input declaration in Shipping Bills required to enable redemption of Advance Authorisation and discharge of export obligation. Shipping Bills under Advance Authorisation/DFIA must record the specific name/description of each input used when SION permits generic or alternative inputs; the input names endorsed in Shipping Bills must exactly match descriptions in the corresponding Bill of Entry, otherwise the Authorisation will not be redeemed and the inputs will not be allowed at discharge of export obligation.
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.
Specific input declaration in Shipping Bills required to enable redemption of Advance Authorisation and discharge of export obligation.
Shipping Bills under Advance Authorisation/DFIA must record the specific name/description of each input used when SION permits generic or alternative inputs; the input names endorsed in Shipping Bills must exactly match descriptions in the corresponding Bill of Entry, otherwise the Authorisation will not be redeemed and the inputs will not be allowed at discharge of export obligation.
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