Amendments in Chapter-4 of Hand Book of Procedures 2015-2020, related to clubbing of Advance Authorisations, extension of Export Obligation period and regularisation of bonafide default in the cases where Authorisations were issued for import of drugs from unregistered sources with pre import condition- reg
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Clubbing of Advance Authorisations tightened with EO reckoning rules and drug import default regularisation; duty and interest remain payable.
Amendments set conditions for clubbing of Advance Authorisations: requests to the issuing RA, limited to redemption/regularisation, only where similar duty exemption was availed, and generally requiring exports under all authorisations to fall within the initial/extended EO of the earliest authorisation with limited exceptions; common inputs only are clubbed and value addition must be maintained. EO extension rules prescribe composition fee rates tied to export performance. Bonafide defaults for drug imports from unregistered sources may be regularised by consumption evidence, destruction certificate, or re export, but duty and interest remain payable on unutilised imports.