https://www.taxtmi.com/circulars?id=870 Third party exports by Advance Licence and EPCG holders can be counted towards export obligations because singular terms in the Customs Act may include the plural. Such exports qualify only where there is a contractual agreement with the export order holder; Shipping Bills and export documents state third party export; Shipping Bills are jointly signed by licence-holder and export order holder; and both make a declaration accepting joint and several liability for defaults or fraud. Past cases may be accepted on satisfactory proof. en-us Thu, 23 Nov 1995 00:00:00 +0530 Thu, 17 Jul 2025 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=870 Third party exports by Advance Licence and EPCG holders can be counted towards export obligations because singular terms in the Customs Act may include the plural. Such exports qualify only where there is a contractual agreement with the export order holder; Shipping Bills and export documents state third party export; Shipping Bills are jointly signed by licence-holder and export order holder; and both make a declaration accepting joint and several liability for defaults or fraud. Past cases may be accepted on satisfactory proof. Circulars Customs Thu, 23 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=870