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        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.

        <h1>Exemption of additional customs duty for advance licence imports when licence applications and qualifying exports meet prescribed eligibility conditions.</h1> 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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