Declaration of intent mandatory for claiming Chapter Three export benefits; claims are inadmissible without this declaration. Declaration of intent is mandated as a precondition for claiming Chapter Three benefits and must be stated in all categories of shipping bills; absence of the prescribed declaration makes claims under Chapter Three inadmissible. The declaration is also required for exports under Chapters Four, Five and Six and for supplies to SEZs, without needing scheme names. For products/markets notified during the year, the declaration requirement applies only after a one month grace period from the public notice; exports prior to notification are excluded.
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.
Declaration of intent mandatory for claiming Chapter Three export benefits; claims are inadmissible without this declaration.
Declaration of intent is mandated as a precondition for claiming Chapter Three benefits and must be stated in all categories of shipping bills; absence of the prescribed declaration makes claims under Chapter Three inadmissible. The declaration is also required for exports under Chapters Four, Five and Six and for supplies to SEZs, without needing scheme names. For products/markets notified during the year, the declaration requirement applies only after a one month grace period from the public notice; exports prior to notification are excluded.
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