https://www.taxtmi.com/forum/issue?id=121160 Advance Authorisation replenishment and redemption are questioned where goods covered by a duty-free authorisation were instead procured under a temporary basic customs duty exemption, used for manufacture, and exported with the authorisation number declared. After withdrawal of the temporary exemption, the issue is whether replenishment imports may proceed under the Advance Authorisation and whether it may be redeemed against those exports. No express replenishment restriction is identified under the temporary exemption, Foreign Trade Policy or Handbook of Procedures. en-us Sat, 03 Oct 2026 10:58:13 +0530 Sat, 03 Oct 2026 10:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121160 Advance Authorisation replenishment and redemption are questioned where goods covered by a duty-free authorisation were instead procured under a temporary basic customs duty exemption, used for manufacture, and exported with the authorisation number declared. After withdrawal of the temporary exemption, the issue is whether replenishment imports may proceed under the Advance Authorisation and whether it may be redeemed against those exports. No express replenishment restriction is identified under the temporary exemption, Foreign Trade Policy or Handbook of Procedures. Discussion-Forum Customs Sat, 03 Oct 2026 10:58:13 +0530 https://www.taxtmi.com/forum/issue?id=121160