First-time merchant exporter verification required; submission of specified documents enables clearance and prevents fraudulent exports. Verification requirement for first-time merchant exporters at Kachchh ports: exporters or their Clearing Agents must submit at least three specified documents (VAT/Sales Tax registration or exemption certificate; bank certificate confirming satisfactory account maintenance; details of other bank accounts if the remittance account is under three months old; past export details; previous year balance sheet; or last Income Tax/VAT/Sales Tax Return). Customs House Agents must assist per licensing obligations. Export clearances are granted once any three documents are filed, as a preventive measure against misuse of IECs and illicit finance.
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.
First-time merchant exporter verification required; submission of specified documents enables clearance and prevents fraudulent exports.
Verification requirement for first-time merchant exporters at Kachchh ports: exporters or their Clearing Agents must submit at least three specified documents (VAT/Sales Tax registration or exemption certificate; bank certificate confirming satisfactory account maintenance; details of other bank accounts if the remittance account is under three months old; past export details; previous year balance sheet; or last Income Tax/VAT/Sales Tax Return). Customs House Agents must assist per licensing obligations. Export clearances are granted once any three documents are filed, as a preventive measure against misuse of IECs and illicit finance.
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