Permissible ports and airports routing rules for advance licence imports amended to specify designated entry and exit points. Condition (iv) of Notification No. 31/97-Customs is substituted to provide that 'the imports and exports are undertaken through' specified sea ports, airports and Inland Container Depots, thereby prescribing the named maritime ports, civil airports and ICDs as the permissible points for import and export movements under the exemption for Advance Licences issued after 1-4-1997.
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.
Permissible ports and airports routing rules for advance licence imports amended to specify designated entry and exit points.
Condition (iv) of Notification No. 31/97-Customs is substituted to provide that "the imports and exports are undertaken through" specified sea ports, airports and Inland Container Depots, thereby prescribing the named maritime ports, civil airports and ICDs as the permissible points for import and export movements under the exemption for Advance Licences issued after 1-4-1997.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
