https://www.taxtmi.com/forum/issue?id=119765 Advance Authorization imports exempted from duty are conditional on fulfilment of the export obligation and correct utilisation of duty free inputs; failure to comply can result in duty recovery with interest and penalties. The supporting manufacturer must be endorsed on the licence and shown on shipping bills where required. Customs will examine diversion, export documentation, and manufacturing records, while GST compliance on intercompany transactions does not replace AA compliance. Statutory time limits for recovery apply, subject to extension for misdeclaration or suppression. en-us Mon, 24 Mar 2025 13:11:07 +0530 Wed, 26 Mar 2025 10:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119765 Advance Authorization imports exempted from duty are conditional on fulfilment of the export obligation and correct utilisation of duty free inputs; failure to comply can result in duty recovery with interest and penalties. The supporting manufacturer must be endorsed on the licence and shown on shipping bills where required. Customs will examine diversion, export documentation, and manufacturing records, while GST compliance on intercompany transactions does not replace AA compliance. Statutory time limits for recovery apply, subject to extension for misdeclaration or suppression. Discussion-Forum Customs Mon, 24 Mar 2025 13:11:07 +0530 https://www.taxtmi.com/forum/issue?id=119765