Special Advance Authorization combined with All Industry Rates enables streamlined duty drawback procedures for exporters. Special Advance Authorization under para 4.04A of FTP 2015-20 may be issued in combination with All Industry Rates (AIRs) of Duty Drawback; CBEC circular and Customs and DGFT Notifications provide the detailed guidance and are available on the respective websites, and exporters should raise any operational difficulties with the Customs office.
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Provisions expressly mentioned in the judgment/order text.
Special Advance Authorization combined with All Industry Rates enables streamlined duty drawback procedures for exporters.
Special Advance Authorization under para 4.04A of FTP 2015-20 may be issued in combination with All Industry Rates (AIRs) of Duty Drawback; CBEC circular and Customs and DGFT Notifications provide the detailed guidance and are available on the respective websites, and exporters should raise any operational difficulties with the Customs office.
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