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Purchasers of Value Based Advance Licence (VABAL) not required to prove export obligations under Notification No. 203/92-Cus.

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Full Text of the Document

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....Appellants purchased Valued Based Advance Licence (VABAL) from the market in respect of the goods exported. - the purchaser of VABAL is not liable to prove export obligation for the benefit of Notification No. 203/92-Cus. - AT....

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