https://www.taxtmi.com/circulars?id=52545 Advance authorization is permitted for otherwise prohibited export items subject to pre-import conditions under notified SION or prior fixation of norms by the Norms Committee, with import/export only through EDI-enabled ports. Imported inputs are subject to an actual user condition and cannot be transferred for any purpose. Export obligations are time-bound to a fixed Export Obligation Period from import clearance with no extensions; non-fulfilment or shortfall in value addition attracts a penalty multiple on the CIF value plus duty and interest. en-us Thu, 14 Nov 2013 00:00:00 +0530 Thu, 14 Nov 2013 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52545 Advance authorization is permitted for otherwise prohibited export items subject to pre-import conditions under notified SION or prior fixation of norms by the Norms Committee, with import/export only through EDI-enabled ports. Imported inputs are subject to an actual user condition and cannot be transferred for any purpose. Export obligations are time-bound to a fixed Export Obligation Period from import clearance with no extensions; non-fulfilment or shortfall in value addition attracts a penalty multiple on the CIF value plus duty and interest. Circulars DGFT Thu, 14 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52545