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Replenishment against Advance Authorisation

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....eplenishment against Advance Authorisation<br> Query (Issue) Started By: - Ganesh Dated:- 3-10-2026 Customs - Exim - SEZ<br>Customs<br>Dear Members, An advance authorisation was obtained during Mar....

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....ch 2026 to import goods without duty. During April 2026 a notification 12/2026-Customs dated 01.04.2026 was issued exempting BCD for certain goods (temporary benefit due to middle east conflict). Good....

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....s for which AA which was already obtained are covered in this notification. Using the exempted goods bought under notification 12/2026-Customs, goods were manufactured and exported mentioning the AA n....

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....umber. Now that the temporary exemption is withdrawn, can I carryout import replenishment against AA and redeem the AA against exports already made? I didn&#39;t find any condition in notification ....

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....12/2026-Customs nor in FTP/HBP of any restrictions on such replenishment. Wanted to get the views of experts of any specific aspect which i may have to consider or any issue that could come up by f....

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....ollowing this approach. Thanks.<br> Discussion Forum - Knowledge Sharing ....