AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
MISCELLANEOUS MATTERS
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.... of Authorisation shown in freely convertible currency. (d) However, on Advance Authorisation(s), issued for exports to ACU countries, export obligation shall be denominated and discharged in ACU dollars. (e) Export obligation in Advance Authorisation for intermediate supply and for deemed export, where supplies are to be made within the country, shall be denominated and discharged in Indian rupees. 9.02 Late Cut Wherever any application for any fiscal/financial benefits under FTP complete in all respects is received after expiry of last date for submission of such application, the application may be considered after imposing a late cut in the following manner: i. Application received after the expiry of last date bu....
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....titlement. (ii) Supplementary claims would be admissible under MEIS, only for certain HS Codes, for which rates under MEIS have been enhanced with a retrospective effect based on guidelines issued in this regard. In such cases, the supplementary cut @2% as in 9.03 above shall not be applied. (iii) Supplementary claim under chapter 3 of the FTP 2015-20 for any other reason would not be admissible.] 9.04 Furnishing of Information Every importer/ exporter shall furnish such information within the stipulated time as may be called for by DGFT or any officer duly authorised. Failure to furnish the requisite information within the stipulated time shall warrant Penal action as laid down in the FTP or as per the FT(D&R) Rules,1993. 9.....
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....s their members.] 9.09 Counter Assistance (a) While the endeavour of DGFT is to make filling/submission of all applications online, till the time the facility for online application is not available, applications will continue to be received at the counter. (b) For speedy disposal of applications, "Counter Assistance" will function in all offices of DGFT. An FTDO shall be in charge of counter in each office. On presentation of application at the counter, applicant would be advised whether his application is complete or there is any deficiency that needs to be rectified. (c) Counter Assistance may also be availed of for amendments of minor nature/enquiries. Applications, in such cases, will be received in regional offices at coun....
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....date of submission of complete application. Cases of undue delay in disposal of applications may be brought to notice of head of regional offices by way of a written representation, which shall be promptly enquired into and responded to. 9.11 Date of shipment/Dispatch in respect of Imports Date of shipment/dispatch for imports will be reckoned as under:- S.No. Mode of Transportation Date of Shipment / Dispatch (i) By Sea The date affixed on the Bill of Lading (ii) By Air Date of relevant Airway Bill provided this represents date on which goods left last airport in the country from which the import is effected. (iii) From land-Locked Countries Date of dispatch of goods by rail, road or other recognis....
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.... affixed on Courier Receipt/ Waybill. (vi) By Road Date on which goods crossed Indian border as certified by Land Customs Authorities. (B) However, wherever Procedural / Policy provisions have been modified to disadvantage of exporters, the same shall not be applicable to consignments already handed over to Customs for examination and subsequent exports up to Public Notice/Notification date. (C) Similarly, in cases where goods are handed over to the customs authorities before expiry of export obligation period but actual Exports take place after expiry of the export obligation period, such exports shall be considered within export obligation period and taken towards fulfilment of export obligation. (D) However, for benefit....