https://www.taxtmi.com/acts?id=16638 Chapter 4 prescribes a duty exemption regime centred on Advance Authorisation and related instruments (Annual Advance Authorisation, DFIA, DEPB, REP) that permit duty free import/procurement of inputs conditional on fulfilment of prescribed Export Obligation. Applications follow SION/NC procedures (ANF 4A/4B/4J etc.), include endorsements for sensitive inputs, and require maintenance/submission of Appendix 23/23A records. Entitlement, timelines for EO, extensions, revalidation, redemption, and regularisation of defaults (customs duty, interest, composition fees or BG) are detailed, with customs RA coordination, nominated agency controls for gems & jewellery, and monitoring/reporting obligations. en-us Tue, 05 Jun 2012 18:56:28 +0530 Sat, 01 Jun 2013 17:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16638 Chapter 4 prescribes a duty exemption regime centred on Advance Authorisation and related instruments (Annual Advance Authorisation, DFIA, DEPB, REP) that permit duty free import/procurement of inputs conditional on fulfilment of prescribed Export Obligation. Applications follow SION/NC procedures (ANF 4A/4B/4J etc.), include endorsements for sensitive inputs, and require maintenance/submission of Appendix 23/23A records. Entitlement, timelines for EO, extensions, revalidation, redemption, and regularisation of defaults (customs duty, interest, composition fees or BG) are detailed, with customs RA coordination, nominated agency controls for gems & jewellery, and monitoring/reporting obligations. Act-Rules DGFT Tue, 05 Jun 2012 18:56:28 +0530 https://www.taxtmi.com/acts?id=16638