https://www.taxtmi.com/circulars?id=66846 The Notice clarifies that the pre-import condition will not be treated as violated where exports under an Advance Authorisation occurred in the specified earlier period but imports occurred thereafter; authorisations issued on or before the cut off with imports after the cut off are not subject to the pre import requirement; partial imports straddling the cut off are treated so that post cut off imports are not subject to the pre import condition; and imports made on payment of IGST and Compensation Cess are not subject to the pre import condition irrespective of import date. en-us Mon, 25 Sep 2023 00:00:00 +0530 Mon, 25 Sep 2023 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66846 The Notice clarifies that the pre-import condition will not be treated as violated where exports under an Advance Authorisation occurred in the specified earlier period but imports occurred thereafter; authorisations issued on or before the cut off with imports after the cut off are not subject to the pre import requirement; partial imports straddling the cut off are treated so that post cut off imports are not subject to the pre import condition; and imports made on payment of IGST and Compensation Cess are not subject to the pre import condition irrespective of import date. Circulars DGFT Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66846