Amendments of para 4.49(g) under Chapter 4 of the Handbook of Procedures, 2023, to reduce Compliance Burden and enhance Ease of doing Business https://www.taxtmi.com/circulars?id=67745 Paragraph 4.49(g)(i) and (ii) now permit submission of all types of shipping bills in lieu of a destruction certificate and remove the requirement to re export unutilised duty free imported drugs to the same supplier; exports after the Export Obligation period that match the Advance Authorisation's description can substitute for a destruction certificate but do not waive liability for applicable customs duty and interest on the unutilised quantity. en-us Thu, 22 Aug 2024 00:00:00 +0530 Fri, 23 Aug 2024 16:20:00 +0530 TaxTMI RSS Generator Amendments of para 4.49(g) under Chapter 4 of the Handbook of Procedures, 2023, to reduce Compliance Burden and enhance Ease of doing Business https://www.taxtmi.com/circulars?id=67745 Paragraph 4.49(g)(i) and (ii) now permit submission of all types of shipping bills in lieu of a destruction certificate and remove the requirement to re export unutilised duty free imported drugs to the same supplier; exports after the Export Obligation period that match the Advance Authorisation's description can substitute for a destruction certificate but do not waive liability for applicable customs duty and interest on the unutilised quantity. Circulars DGFT Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67745