Duty Free Import Authorisation exemptions conditioned on production of authorisation, bonds, endorsed export obligations and restricted port clearances. Materials imported under a Duty Free Import Authorisation are exempted from customs and specified additional duties subject to conditions: production of the authorisation at clearance; conformity of description, value and quantity; endorsement of shipping bill particulars relative to export obligation; execution of bonds or payment of additional duty where export obligation is not discharged or where rebate/CENVAT facilities are availed; utilisation restricted to discharge of export obligation; permitted ports and depots specified; post-discharge transfer, re-export of defective materials, and specified definitions and compliance procedures provided.
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.
Duty Free Import Authorisation exemptions conditioned on production of authorisation, bonds, endorsed export obligations and restricted port clearances.
Materials imported under a Duty Free Import Authorisation are exempted from customs and specified additional duties subject to conditions: production of the authorisation at clearance; conformity of description, value and quantity; endorsement of shipping bill particulars relative to export obligation; execution of bonds or payment of additional duty where export obligation is not discharged or where rebate/CENVAT facilities are availed; utilisation restricted to discharge of export obligation; permitted ports and depots specified; post-discharge transfer, re-export of defective materials, and specified definitions and compliance procedures provided.
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