Merchant Exporter / Supporting Mfg and Adance authorisation., Customs - Exim - SEZ

[MUKUND THAKKAR]

Dear All,

My client have received advance authorization from his customer who has merchant exporter. Advance Authorization is mention my clients name as a supporting manufacturer. said advance authorization is under post export condition.

As a supporting manufacturer my client has completed export obligation by way of using indigenous raw material. now as a Supporting manufacturer he has right to import duty free material against advance authorization which has name of merchant exporter ? if yes under which notification / clarification of custom.

As a Supporting manufacturer which documents are need to submitted with the DGFT ? all shipping bills and Bl is contain the name of my client as supporting manufacturer.

please advise