Imported against advance licence includes OGL imports cleared from warehouse on production of a valid advance licence. The amendment defines 'imported against advance licence' to include goods imported under the Open General Licence and warehoused under the Customs Act where, at the time of clearance from the warehouse, a valid advance licence for those goods is produced by the exporter.
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.
Imported against advance licence includes OGL imports cleared from warehouse on production of a valid advance licence.
The amendment defines "imported against advance licence" to include goods imported under the Open General Licence and warehoused under the Customs Act where, at the time of clearance from the warehouse, a valid advance licence for those goods is produced by the exporter.
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