Pre-import condition under Advance Authorisation Scheme clarified: post-change imports are not treated as violations in specified scenarios. The Notice clarifies that the pre-import condition will not be treated as violated where exports under an Advance Authorisation occurred in the specified earlier period but imports occurred thereafter; authorisations issued on or before the cut off with imports after the cut off are not subject to the pre import requirement; partial imports straddling the cut off are treated so that post cut off imports are not subject to the pre import condition; and imports made on payment of IGST and Compensation Cess are not subject to the pre import condition irrespective of import date.
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Pre-import condition under Advance Authorisation Scheme clarified: post-change imports are not treated as violations in specified scenarios.
The Notice clarifies that the pre-import condition will not be treated as violated where exports under an Advance Authorisation occurred in the specified earlier period but imports occurred thereafter; authorisations issued on or before the cut off with imports after the cut off are not subject to the pre import requirement; partial imports straddling the cut off are treated so that post cut off imports are not subject to the pre import condition; and imports made on payment of IGST and Compensation Cess are not subject to the pre import condition irrespective of import date.
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