https://www.taxtmi.com/circulars?id=68911 The amendment restates that export obligations under Advance Authorisation must be fulfilled within 120 days from import per consignment, except that imports of findings and mountings of gold, platinum and silver and exports of jewellery have a 180 day export obligation; no further extensions are permitted, and gold may be imported as replenishment after completion of exports. en-us Thu, 23 Oct 2025 00:00:00 +0530 Thu, 23 Oct 2025 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68911 The amendment restates that export obligations under Advance Authorisation must be fulfilled within 120 days from import per consignment, except that imports of findings and mountings of gold, platinum and silver and exports of jewellery have a 180 day export obligation; no further extensions are permitted, and gold may be imported as replenishment after completion of exports. Circulars DGFT Thu, 23 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68911