Clubbing of authorisations: amended rules limit eligible authorisations and set temporal, input and regularisation conditions for consolidation. Amendments to Para 4.38 define the facility of clubbing of Authorisations: requests in ANF 4C to issuing RA; no clubbing for certain earlier or tainted Authorisations or where EODC/redemption or adjudication is complete; clubbing limited to redemption/regularisation of Advance Authorisations with no further imports/exports; allowed across financial years and EO periods subject to SION/ad hoc norms and minimum value addition; only Authorisations issued within an eighteen month window from the earliest Authorisation may be clubbed and only imports within thirty months of the earliest Authorisation are considered, with excess regularised under Para 4.49; clubbed Authorisations are treated as one for CIF/FOB and value addition calculations.
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 authorisations: amended rules limit eligible authorisations and set temporal, input and regularisation conditions for consolidation.
Amendments to Para 4.38 define the facility of clubbing of Authorisations: requests in ANF 4C to issuing RA; no clubbing for certain earlier or tainted Authorisations or where EODC/redemption or adjudication is complete; clubbing limited to redemption/regularisation of Advance Authorisations with no further imports/exports; allowed across financial years and EO periods subject to SION/ad hoc norms and minimum value addition; only Authorisations issued within an eighteen month window from the earliest Authorisation may be clubbed and only imports within thirty months of the earliest Authorisation are considered, with excess regularised under Para 4.49; clubbed Authorisations are treated as one for CIF/FOB and value addition calculations.
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