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of <h1>Central Government Exempts Imports with Quantity Based Advance Licence from Customs Duties under Customs Act, 1962.</h1> The notification, issued by the Central Government under the Customs Act, 1962, exempts materials imported into India against a Quantity Based Advance Licence from customs duties, provided certain conditions are met. These conditions include the requirement for a Quantity Based Duty Exemption Entitlement Certificate, execution of a bond or legal undertaking by the importer, and compliance with export obligations. The imports and exports must occur through specified ports and airports. The notification also outlines the non-transferability of materials and licenses under specific conditions and details procedures for handling defaults in export obligations. The notification has been amended multiple times to update its provisions.
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