https://www.taxtmi.com/acts?id=19448 The import certificate records exporter/importer details and goods, and imposes a non-redirection obligation, requires verification of possession if requested, conditions re-export and retransfer within India on written approval of the Certificate Issuing Authority, and mandates prior written permission plus the new end-user's written acceptance for any change of end-user; it does not substitute for statutory import licences required for restricted items under the ITC(HS). en-us Tue, 14 Apr 2015 10:58:27 +0530 Tue, 14 Apr 2015 10:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19448 The import certificate records exporter/importer details and goods, and imposes a non-redirection obligation, requires verification of possession if requested, conditions re-export and retransfer within India on written approval of the Certificate Issuing Authority, and mandates prior written permission plus the new end-user's written acceptance for any change of end-user; it does not substitute for statutory import licences required for restricted items under the ITC(HS). Act-Rules DGFT Tue, 14 Apr 2015 10:58:27 +0530 https://www.taxtmi.com/acts?id=19448