Exemption of additional customs duty for advance licence imports when licence applications and qualifying exports meet prescribed eligibility conditions. Exemption from both basic and additional Customs duty is available for materials imported against Value Based Advance Licences for leather garments and ready-made garments when licence applications are filed on or after 19th September, 1995 and relied-on exports occur after filing; inputs are subject to an Actual User Condition, licences are non-transferable, exports prior to the specified date cannot fulfil obligations for earlier applications, and the scheme adopts compliance, recordkeeping, and monitoring requirements in line with the earlier Notification No. 204/92-Cus.
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.
Exemption of additional customs duty for advance licence imports when licence applications and qualifying exports meet prescribed eligibility conditions.
Exemption from both basic and additional Customs duty is available for materials imported against Value Based Advance Licences for leather garments and ready-made garments when licence applications are filed on or after 19th September, 1995 and relied-on exports occur after filing; inputs are subject to an Actual User Condition, licences are non-transferable, exports prior to the specified date cannot fulfil obligations for earlier applications, and the scheme adopts compliance, recordkeeping, and monitoring requirements in line with the earlier Notification No. 204/92-Cus.
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