https://www.taxtmi.com/caselaws?id=394177 Delay in fulfilling export obligation under an advance authorisation was treated as satisfactorily explained on the facts, including substitution of the importer details and adverse weather affecting the export window. Paragraph 4.42 of the Handbook of Procedures was applied as the mechanism for extension of the export obligation period in the contingencies contemplated by the rule, with regularisation available on payment of the prescribed composition fee. The competent authority was left to determine whether the relevant contingency fell under clause (b) or clause (c), but the exports could be regularised and the delayed compliance condoned on payment of the applicable fee. en-us Thu, 05 Mar 2020 00:00:00 +0530 Thu, 12 Nov 2020 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394177 Delay in fulfilling export obligation under an advance authorisation was treated as satisfactorily explained on the facts, including substitution of the importer details and adverse weather affecting the export window. Paragraph 4.42 of the Handbook of Procedures was applied as the mechanism for extension of the export obligation period in the contingencies contemplated by the rule, with regularisation available on payment of the prescribed composition fee. The competent authority was left to determine whether the relevant contingency fell under clause (b) or clause (c), but the exports could be regularised and the delayed compliance condoned on payment of the applicable fee. Case-Laws Customs Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394177