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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>DGFT Amends Paragraph 4.49(g) to Simplify Export Procedures for Unutilized Drugs in Handbook of Procedures 2023.</h1> The Directorate General of Foreign Trade has amended Paragraph 4.49(g) of Chapter 4 in the Handbook of Procedures, 2023, to reduce compliance burdens and enhance ease of doing business. The changes include accepting exports made under any shipping bills after the Export Obligation period using unutilized drugs, in place of a destruction certificate, provided the exported drugs match the description and characteristics of the originally authorized items. The requirement to re-export unutilized drugs to the same supplier has been removed, though customs duties with interest must still be paid on unutilized quantities.