Advance Licensing Scheme misuse prompts stricter examination of provisional exports to prevent misdeclaration and duty evasion. Misuse of the Advance Licensing Scheme occurred when an exporter provisionally exported consignments declared as 100% mulberry silk scarfs but the goods proved to be cut pieces of old and used sarees; officers handling DEEC cases are instructed to take special care in examination of goods exported in advance discharge of export obligations and verify declared descriptions against actual consignments.
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Provisions expressly mentioned in the judgment/order text.
Advance Licensing Scheme misuse prompts stricter examination of provisional exports to prevent misdeclaration and duty evasion.
Misuse of the Advance Licensing Scheme occurred when an exporter provisionally exported consignments declared as 100% mulberry silk scarfs but the goods proved to be cut pieces of old and used sarees; officers handling DEEC cases are instructed to take special care in examination of goods exported in advance discharge of export obligations and verify declared descriptions against actual consignments.
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