https://www.taxtmi.com/forum/issue?id=105750 Re-export of imported raw material under an Advance Authorisation due to defect is allowed; the Customs Commissioner issues an authorization crediting 95% of the CIF value debited against the Advance Authorisation, enabling the Regional Authority to issue a fresh DFIA. Re-export must occur within six months, extendable once for a further six months by the Commissioner; applicants must notify the issuing export authority, Customs and other concerned departments and follow the Handbook of Procedure provisions for procedural steps. en-us Tue, 04 Jun 2013 18:12:35 +0530 Thu, 23 Jan 2025 15:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105750 Re-export of imported raw material under an Advance Authorisation due to defect is allowed; the Customs Commissioner issues an authorization crediting 95% of the CIF value debited against the Advance Authorisation, enabling the Regional Authority to issue a fresh DFIA. Re-export must occur within six months, extendable once for a further six months by the Commissioner; applicants must notify the issuing export authority, Customs and other concerned departments and follow the Handbook of Procedure provisions for procedural steps. Discussion-Forum Customs Tue, 04 Jun 2013 18:12:35 +0530 https://www.taxtmi.com/forum/issue?id=105750