https://www.taxtmi.com/circulars?id=62022 Automatic enhancement applies where imports exceed the duty saved amount by up to ten percent: the authorization is deemed enhanced proportionately, customs may clear goods without endorsement, the holder must pay additional fee to the RA within one month, and export obligation is proportionately increased. The RA may accept the additional fee if furnished after one month but within two years of excess import, subject to payment of a composition fee per authorization. en-us Wed, 31 Jul 2019 00:00:00 +0530 Thu, 01 Aug 2019 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62022 Automatic enhancement applies where imports exceed the duty saved amount by up to ten percent: the authorization is deemed enhanced proportionately, customs may clear goods without endorsement, the holder must pay additional fee to the RA within one month, and export obligation is proportionately increased. The RA may accept the additional fee if furnished after one month but within two years of excess import, subject to payment of a composition fee per authorization. Circulars DGFT Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62022