Non-retrospective application: advance authorizations issued earlier remain under prior rules; no QCO amendment or clubbing allowed Notification No. 71/2023 dated 11.03.2024 does not apply retrospectively: Advance Authorizations issued before that date remain governed by the provisions in force at issuance; amendments to include the QCO exemption on such pre existing AAs are not available, and clubbing of AAs issued under Notification No. 71/2023 with pre existing AAs is not permitted.
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.
Non-retrospective application: advance authorizations issued earlier remain under prior rules; no QCO amendment or clubbing allowed
Notification No. 71/2023 dated 11.03.2024 does not apply retrospectively: Advance Authorizations issued before that date remain governed by the provisions in force at issuance; amendments to include the QCO exemption on such pre existing AAs are not available, and clubbing of AAs issued under Notification No. 71/2023 with pre existing AAs is not permitted.
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