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        Case ID :
        DGFT

        Advance Authorization scheme - violation of pre-import condition - Regularization of default against import on or after 13.10.2017 & upto and including 09.01.2019 - Implementation of Hon'ble Supreme Court direction in judgment dated 28.04.2023

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        Pre-import condition compliance: imports under Advance Authorization may be regularized by prescribed payments for the specified period. Imports under the Advance Authorization Scheme effected on or after 13.10.2017 and up to and including 09.01.2019 that did not meet the pre-import condition may be regularized by making payments as prescribed in the Customs Circular; Regional Authorities are to guide trade and report implementation difficulties to the Directorate.
                        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.

                              Pre-import condition compliance: imports under Advance Authorization may be regularized by prescribed payments for the specified period.

                              Imports under the Advance Authorization Scheme effected on or after 13.10.2017 and up to and including 09.01.2019 that did not meet the pre-import condition may be regularized by making payments as prescribed in the Customs Circular; Regional Authorities are to guide trade and report implementation difficulties to the Directorate.


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