Export obligation period now begins from each import consignment's customs clearance, with specified periods for listed inputs. Amendment requires that the Export Obligation Period under Advance Authorization/DFIA schemes be counted from the date of clearance of each import consignment by Customs. Appendix 30A lists six input categories and prescribes their respective EOPs while preserving the existing item descriptions; the Column 3 heading has been revised to reflect the customs clearance commencement rule and a transitional EOP applies for certain earlier imports.
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.
Export obligation period now begins from each import consignment's customs clearance, with specified periods for listed inputs.
Amendment requires that the Export Obligation Period under Advance Authorization/DFIA schemes be counted from the date of clearance of each import consignment by Customs. Appendix 30A lists six input categories and prescribes their respective EOPs while preserving the existing item descriptions; the Column 3 heading has been revised to reflect the customs clearance commencement rule and a transitional EOP applies for certain earlier imports.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
