https://www.taxtmi.com/circulars?id=61509 Waiver permits that where unutilised duty free imported material remains after a shortfall in export obligation, the Authorisation holder may submit a self declaration with a Chartered Accountant's certificate of destruction plus an affidavit cum indemnity bond indemnifying the Government against diversion, or alternatively proof of re export to the same supplier under para 4.43A, in place of a destruction certificate from Central Excise/Customs. en-us Fri, 14 Jun 2019 00:00:00 +0530 Sat, 15 Jun 2019 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61509 Waiver permits that where unutilised duty free imported material remains after a shortfall in export obligation, the Authorisation holder may submit a self declaration with a Chartered Accountant's certificate of destruction plus an affidavit cum indemnity bond indemnifying the Government against diversion, or alternatively proof of re export to the same supplier under para 4.43A, in place of a destruction certificate from Central Excise/Customs. Circulars DGFT Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61509