Seeks to further amend Notification No. 27/2011-Customs, dated the 1st March, 2011, so as to provide exemption from export duty to sugar exported under Advance Authorization Scheme subject to specified conditions - 41/2016 - Customs -Tariff
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Export duty exemption for sugar under Advance Authorization allowed, subject to proportional import, no domestic procurement, and documentary proof at clearance. Amendment inserts a Nil duty entry exempting sugar exported under a valid Advance Authorization issued by the Director General of Foreign Trade or an authorized officer, subject to conditions: exports in proportion to imported raw sugar under the Authorization; Authorization not invalidated; no procurement of raw sugar from the domestic market; and submission at port clearance of a bill of entry evidencing import under the Authorization to the jurisdictional proper officer of customs.
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 duty exemption for sugar under Advance Authorization allowed, subject to proportional import, no domestic procurement, and documentary proof at clearance.
Amendment inserts a Nil duty entry exempting sugar exported under a valid Advance Authorization issued by the Director General of Foreign Trade or an authorized officer, subject to conditions: exports in proportion to imported raw sugar under the Authorization; Authorization not invalidated; no procurement of raw sugar from the domestic market; and submission at port clearance of a bill of entry evidencing import under the Authorization to the jurisdictional proper officer of customs.
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