Advance Authorisation for SCOMET items may be issued before licence, subject to duty payment and closure if licence delayed. Advance Authorisation for export of SCOMET items may be issued before grant of a SCOMET licence at applicant's request, provided the authorisation contains a condition that if the SCOMET licence is not granted within four months the exporter will pay customs duty and applicable interest on imported goods and close the Advance Authorisation, and that the exporter furnishes a Letter of Undertaking.
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.
Advance Authorisation for SCOMET items may be issued before licence, subject to duty payment and closure if licence delayed.
Advance Authorisation for export of SCOMET items may be issued before grant of a SCOMET licence at applicant's request, provided the authorisation contains a condition that if the SCOMET licence is not granted within four months the exporter will pay customs duty and applicable interest on imported goods and close the Advance Authorisation, and that the exporter furnishes a Letter of Undertaking.
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