Clearance without mandatory warehousing - goods shipped before authorisation may be cleared against a later authorisation before customs clearance. Para 2.12 permits goods imported, shipped or arrived before issuance of an Authorisation to be cleared for home consumption against a subsequently issued Authorisation without mandatory warehousing, provided the Authorisation is obtained before customs clearance. The facility is not available for restricted items or items traded through state trading enterprises unless specifically allowed by DGFT.
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.
Clearance without mandatory warehousing - goods shipped before authorisation may be cleared against a later authorisation before customs clearance.
Para 2.12 permits goods imported, shipped or arrived before issuance of an Authorisation to be cleared for home consumption against a subsequently issued Authorisation without mandatory warehousing, provided the Authorisation is obtained before customs clearance. The facility is not available for restricted items or items traded through state trading enterprises unless specifically allowed by DGFT.
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