Amendment of authorised import and export items allowed with nexus certificate by independent Chartered Engineer and specified export proof. Permits EPCG authorisation holders to apply for amendment of authorised import and export item lists while authorisation or export-obligation period remains valid, requiring justification and a fresh nexus certificate from an independent Chartered Engineer; clarifies third-party export proof as either an ARE-1 certificate with Customs authentication and shipping bill details or an invoice quoting the EPCG authorisation number and date where not registered with Central Excise.
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Provisions expressly mentioned in the judgment/order text.
Amendment of authorised import and export items allowed with nexus certificate by independent Chartered Engineer and specified export proof.
Permits EPCG authorisation holders to apply for amendment of authorised import and export item lists while authorisation or export-obligation period remains valid, requiring justification and a fresh nexus certificate from an independent Chartered Engineer; clarifies third-party export proof as either an ARE-1 certificate with Customs authentication and shipping bill details or an invoice quoting the EPCG authorisation number and date where not registered with Central Excise.
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