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TMI BlogGENERAL PROVISIONS REGARDING EXPORTS AND IMPORTSX X X X Extracts X X X X X X X X Extracts X X X X ..... t. Profile of Importer/Exporter 2.6 Each importer / exporter shall be required to file importer/exporter profile once with RA in ANF 1. RA shall enter such information in database so as to dispense with need for asking information again. In case of any change in information given in ANF 1, importer / exporter shall intimate same to RA. Self Addressed Stamped Envelope 2.7 Applicant shall furnish a self addressed envelope of 40x15 cm with required postal stamp affixed, for all documents required to be sent by Speed Post. IEC No: Exempted Categories 2.8 Following categories of importers or exporters are exempted from obtaining IEC number: (i) Importers covered by clause 3(1) [except sub-clauses (e) and (l)] and exporters covered by clause 3(2) [except sub-clauses (i) and (k)] of Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993. (ii) Ministries / Departments of Central or State Government. (iii) Persons importing or exporting goods for personal use not connected with trade or manufacture or agriculture. (iv) Persons importing / exporting goods from / to Nepal, Myanmar through Indo-Myanmar border areas and China (through Gunji, Namgaya Shipkila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bank of India. Application for Grant of IEC Number 2.9 An application for grant of IEC Number shall be made by Registered Office, in case of companies and Head Office in case of proprietorship concerns, partnership concerns and HUFs, of applicant, except EOUs and SEZ units, to concerned RA in ANF2A with documentsprescribed therein. Only one IEC would be issued / allowed against a single PAN number. The application (ANF 2 A) for issuance of fresh IEC or modification of IEC shall indicate the name and designation of the person whose photograph has been affixed on the Bank Certificate. A photograph of the person alongwith his/her name and designation shall also be affixed on the IEC No. to be issued (Appendix 18 B). IEC Format and Statements 2.9.1 RA concerned shall issue an IEC number in prescribed format (Appendix-18B). A copy of such IEC number shall be endorsed to concerned banker (as per details given in ANF 2A). A consolidated statement (in Appendix 18 C) of IEC numbers issued by RA shall be sent to Exchange Control Department of RBI as given in Appendix-18D. Validity of IEC No. 2.9.2 An IEC number allotted to an applicant shall be valid for all its branches / divisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be issued based on application made under ANF 2C-1 along with documents prescribed therein. Validity of Import Licence/Certificate/Authorisation/Permissions/CCPs/Export licence 2.12 Validity of import / export Authorisation from date of issue shall be as follows, unless specified otherwise: (i) Advance Authorisation / DFIA (including Advance Authorisation for annual requirement, and Replenishment Authorisation for Gem & Jewellery as per Chapter- 4 of FTP) 24 months (ii) a For Zero duty EPCG Authorisations (other than spares) 9 months (ii) b For 3% EPCG Authorisations (other than spares) 36 months (iii) EPCG Authorisation for Spares, refractories, catalyst and consumables Co-terminus with EOP of EPCG Authorisation. (iv) Others including CCP and DEPB, unless otherwise specified 24 months (v) Advance Authorisation / DFIA for deemed export (including Advance Authorisation for annual requirement) 24 months or Co-terminus with contracted duration of project execution, whichever is later. (vi) Export Licence / Authorisation 12 months (However, EFC may decide to issue Export Authorisation for a longer duration in case of R&D studies based on recommendation of techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e may be made along with an affidavit, as given in Appendix-24, to issuing RA. RA concerned may, on merits to be recorded, issue a duplicate after issuing an order for cancellation of original and informing customs authority where original was registered. 2.15 Duplicate copy of freely transferable Authorisation, may be issued against an application accompanied with following documents: a. An application with fee equivalent to 10% of duty saved or duty credit (of unutilized balance). b. A copy of FIR reporting loss. c. Original affidavit on notorised stamp paper. d. Indemnity bond on a stamp paper undertaking to indemnify revenue loss, which may be caused on account of issue of such duplicate. 2.15.1 When an Authorisation has been lost by a Government agency and a proof to this effect is submitted, documents at serial nos. (a) to (d) above shall not be required. In such cases, revalidation shall be for six months from date of endorsement. 2.15.2 RA concerned shall obtain a report regarding utilization of such Authorisation from Custom authority at port of registration before issuing duplicate, for balance unutilized. 2.15.3 Validity of duplicate Authorisation shall be co-te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance of such goods for home consumption is issued by competent customs authorities. In case of clearance against duty free categories / concessional duty categories, exemption / concession from duty shall be, allowed. In case of clearance against DEPB and other duty credit scrips customs duty on imports may be adjusted. Goods can be re-exported without payment of customs duty provided (i) a shipping bill or a bill of export is presented in respect of such goods; and (ii) order for export of such goods has been made by competent customs authorities. Execution of Bank Guarantee / Legal Undertaking for Advance Authorisation / DFIA and EPCG Authorisation 2.20 Before clearance of goods through Customs, Authorisation holder shall execute a BG/LUT with customs authorities. In such cases, RA shall endorse the following condition on the licence/ Authorisation: "BG / LUT as applicable, to be executed with concerned Customs Authorities." In case of indigenous sourcing, Authorisation holder shall furnish BG / LUT to RA as per Customs Circular No.58/2004 dated 31.10.04, as amended from time to time. In case, the firm has already executed BG / LUT for the full value of the licence/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fee, as approved by DoC, for services rendered. Generalised System of Preferences (GSP) (a) GSP is a non-contractual instrument by which industrialized (developed) countries unilaterally and based on non-reciprocity extend tariff concessions to developing countries. Following countries extend tariff preferences under their GSP Scheme: (i) United States of America, (ii) New Zealand (iii) Belarus (iv) European Union, (v) Japan (vi) Russia (vii) Canada, (viii) Norway (ix) Australia (only to LDCs) (x) Switzerland (xi) Bulgaria GSP schemes of these countries detail sectors / products and tariff lines under which benefits are available, including conditions and procedures governing benefits. These schemes are renewed and modified from time to time. Normally Customs of GSP offering countries require information in Form 'A' (prescribed for GSP Rules Of Origin) duly filled by exporters of beneficiary countries and certified by authorized agencies. List of agencies authorised to issue GSP CoO is given in Appendix-4A. Global System of Trade Preference (GSTP) (b) Under agreement establishing GSTP, tariff concessions are exchanged among developing countries, who have signed agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtain agencies to issue Non Preferential CoO in accordance with Article II of International Convention Relating to Simplification of Customs formalities, 1923. These CoOs evidence origin of goods and do not bestow any right to preferential tariffs. List of notified agencies is provided in Appendix - 4C. In addition, agencies authorized to issue Preferential CoO as per Para 2.21.1 of HBP v1 are also authorized to issue Non-Preferential CoO. All exporters who are required to submit CoO (Non Preferential) would have to apply to any of agencies enlisted in Appendix - 4C with following documents: (a) Details of quantum / origin of inputs / consumables used in export product. (b) Two copies of invoices. (c) Packing list in duplicate for concerned invoice. (d) Fee not exceeding Rs.100 per certificate as may be prescribed by concerned agency. The agency would ensure that goods are of Indian origin as per general principles governing rules of origin before granting CoO (non preferential). Certificate would be issued as per Format given in Annexure-II to Appendix- 4C. It should be ensured that no correction/re-type is made on certificate. Any agency desirous of enlistment in Appendix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion of India about the fact of non-recovery of export proceeds from the buyer. However, this would not be applicable in self-write off cases. Export by post 2.26 In case of export by post, exporter shall submit following documents in lieu of documents prescribed for export by sea / air: 1) Bank Certificate of Export and Realisation as in Appendix-22A. 2) Relevant postal receipt 3) Invoice duly attested by Customs authorities. Import/ Export through Courier Service 2.26.1 Imports / Exports through a registered courier service is permitted as per Notification issued by DoR. However, importability / exportability of such items shall be regulated in accordance with FTP. Direct negotiation of export documents 2.26.2 In cases where exporter directly negotiates document (not through authorised dealer) with permission of RBI, he is required to submit following documents for availing of benefits under export promotion schemes: a. Permission from RBI allowing direct negotiation of documents (not required for status holders), b. Copy of Foreign Inward Remittance Certificate (FIRC) as per Form 10-H of Income Tax department in lieu of BRC and c. Statement giving details of shippi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure contained in this chapter shall be applicable. 2["2.32 Import of Metallic Waste and Scrap. 2.32.1 Import of any form of metallic waste, scrap will be subject to the condition that it will not contain hazardous, toxic waste, radioactive contaminated waste / scrap containing radioactive material, any type of arms, ammunition, mines, shells, live or used cartridge or any other explosive material in any form either used or otherwise. 2.32.2 Import of following types of metallic waste and scrap will be free subject to conditions detailed below: Sr. No. ITC Code Item description 1. 720410 00 Waste and scrap of cast iron 2. 720421 90 Other 3. 720429 20 Of High speed steel 4. 7204 29 90 Other 5. 7204 3000 Waste and scrap of tinned iron or steel 6. 7204 4100 Turnings, shavings, chips, milling waste, saw dust, fillings, trimmings and stamplings, whether or not in bundles. 7. 7204 4900 Other 8. 7204 5000 Remelting scrap ingots 9. 7404 0010 Copper scrap 10. 7404 0022 Brass scrap 11 7503 0010 Nickel scrap 12. 7602 0010 Aluminium scrap 13. 7902 0010 Zinc scrap 14. 8002 0010 Tin scrap 15. 8104 2010 Magnesium scrap Shredded Form: Import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EOUs, SEZs :- 1. Chennai, 2. Cochin, 3. Ennore, 4.JNPT, 5.Kandla 6. Mormugao, 7. Mumbai, 8. New Mangalore, 9. Paradip, 10. Tuticorin, 11. Vishakhapatnam, 12. ICD Loni, Ghaziabad, 13. Pipava, 14. Mundra, 15 Kolkata, 16. ICD Ludhiana, 17. ICD Dadri (Greater Noida), 18. ICD, Nagpur, 19. ICD, Jodhpur, 20. ICD Jaipur, 21. ICD Udaipur, 22. CFS Mulund, 23. ICD Kanpur, 24. ICD Ahmedabad, 25. ICD Pitampur and 26. ICD Malanpur. 2.32.2.A In case any agency wishes to be enlisted under Appendix-5,they may furnish an application to the office of Director General of Foreign Trade with the following documents in the format in Appendix-5-A, which will be considered by an Inter-Ministerial Committee. (a) A brief on the activities of the agency, its history, membership, organisational structure, manpower, etc. (b) Infrastructural setup, logistics, testing labs etc. for carrying out the inspection of metallic scrap. (c) List of companies/agencies for which testing has been carried out. .32.3. However, import of other kinds of metallic waste and scrap will be allowed in terms of conditions of ITC(HS). 2.32.4 Import policy for second and defective, rags, PET bottles / waste, and ships is given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Tourism, Government of India or a State Government shall be entitled to import Authorisation upto a value of 25% of foreign exchange earned by them from foreign tourists during preceding licensing year, for import of essential goods related to hotel and tourism industry. 2.35.2 Travel agents, tour operators, restaurants, and tourist transport operators and other units for tourism, like adventure / wildlife and convention units, recognized by Director General of Tourism, Government of India, shall be entitled to import authorisation up to a value of 10% of foreign exchange earned by them during preceding licensing year, for import of essential goods which are restricted for imports related to travel and tourism industry, including office and other equipment required for their own professional use. 2.35.3 Import entitlement under paragraphs 2.35.1 and 2.35.2 of any one licensing year can be carried forward, either in full or in part, and added to import entitlement of two succeeding licensing years and shall not be transferable except within the group company or to managed hotels. 2.35.4 Such imported goods may be transferred after 2 years with permission of DGFT. No permission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistered under any law in force, and gift sought to be imported has been exempted from payment of customs duty, such import shall be allowed by customs authorities without a CCP. Import under Govt. to Govt. Agreements 2.39 Import of goods under Government to Government agreements may be allowed without an Authorisation or CCP on production of necessary evidence to satisfaction of Customs authorities. Import of Cheque Books / Ticket Forms etc. 2.40 Indian branches of foreign banks, insurance companies and travel agencies may import cheque books, bank draft forms and travellers cheque forms without a CCP. Similarly, airlines/shipping companies operating in India, including persons authorised by such airlines / shipping companies, may import passenger ticket forms without a CCP. Import of Reconditioned/ Second Hand Aircraft Spares 2.41 Import Authorisation for reconditioned / second hand aircraft spares is not needed on recommendation of Director General of Civil Aviation, Government of India (DGCA). Import of Replacement Goods 2.42 Goods or parts thereof on being imported and found defective or otherwise unfit for use or which have been damaged after import, may be exported w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Actual User condition on date of transfer. 2.43.2 Prior permission of RA shall also not be required for transfer or disposal of imported goods after a period of two years from the date of import. However, transfer of imported firearms by the importer / Authorisation holder shall be permitted only after 10 years of import with approval of DGFT. "Renowned Shooters" for 3 consecutive years are allowed to sell their imported weapons after three years from date of import of the respective weapon. Other "Renowned Shooters" are allowed to sell their weapons after 5 years from the date of import. The sale shall be subject to approval from DGFT. Sale of Exhibits 2.44 (i) Sale of exhibits of restricted items, mentioned in ITC (HS), imported for an international exhibition / fair organized / approved / sponsored by ITPO may also be made, without an Authorisation within bond period allowed for re-export, on payment of applicable customs duties, subject to a ceiling limit of Rs.5 lakhs (CIF) for such exhibits for each exhibitor. However, sale of exhibits of items, which were freely imported shall be made, without an Authorisation, within bond period allowed for re-export on payment of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnology, including timing of its export, to contribute to end-uses that are not in conformity with India's national security or foreign policy goals and objectives, objectives of global nonproliferation, or its obligations under treaties to which it is a State party. b. Assessed risk that exported items will fall into hands of terrorists, terrorist groups, and non-State actors; c. Export control measures instituted by recipient State; d. The capabilities and objectives of programmes of recipient State relating to weapons and their delivery; e. Assessment of end-uses of item(s); f. Applicability to an export licence application of relevant bilateral or multilateral agreements to which India is a party. II. A condition for consideration of an application for an export licence is submission of stipulated certifications to effect, inter alia, that: a. The item will be used only for stated purpose and that such use will not be changed, nor items modified or replicated without consent of Government of India; b. Neither the items nor replicas nor derivatives thereof will be re-transferred without consent of Government of India; c. End-user shall facilitate such verifications as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seek guidance from DGFT. Note 4: Exporters are entitled to apply for a 'destination licence' for countries and / or groupings of countries for export to which only re-transfer conditions need be imposed. Note 5: Exporters are entitled to request that only such conditions need be imposed as are subject of government-to-government instruments of accord over export of items on SCOMET List. Note 6: 'Technology' (see also entry 'Technology' in glossary in Appendix-3 to Schedule 2 of ITC (HS)): Approval of export of an item on the SCOMET List also authorizes the export to same end-user of minimum 'technology' required for installation, operation, maintenance and repair of the item. DGFT in association with Administrative Ministries / Departments and Trade Associations will organize Industry Outreach Programme on regular basis for an effective awareness among the exporters /importers dealing with trade, in particular, in SCOMET items. RAs may also issue, on application, Free Sale and Commerce Certificate for export of items not covered under Drugs & Cosmetics Act, 1940, which have usage in hospitals, nursing homes and clinics, for medical and surgical purposes and are not prohibited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olicy goals and objectives, the objectives of global non-proliferation, or its obligations under treaties to which it is a State party. (d) The assessed risk that the arrangement/understanding could lead to dual-use items and technology falling into the hands of terrorists, terrorist groups and non-State actors. (e) In case site visit, on-site verification or access to records/documentation is to be carried out by a foreign government or its representative(s), the following shall be taken into consideration:- i. Export control measures instituted by the foreign government; ii. Capabilities and objectives of programs of the foreign government relating to weapons and their delivery. (f) Applicability of relevant bilateral and multilateral agreements to which India is a party (g) Assessment of any threat that such site visit, on-site verification or access to records/documentation may pose to India's national security, and relations with any other country. (h) Assessment of possible links of the foreign parties with terrorist organizations and non-state actors within their own country or in any other country. II. Permission for arrangement or understanding involving site visi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hysical form by using communication links including high speed data communication links, internet, telephone line or any other channel which do not involve Customs authorities has to be compulsorily reported on quarterly basis to concerned EPC (Para 3.12 of FTP) as given in Appendix 19C. These provisions shall be applicable to all exporting units located anywhere in country including those located in STP, SEZ, EHTP and under 100% EOU scheme. Duty Free Import of R&D Equipment for Pharmaceuticals and Bio-technology Sector 2.55 Duty free import of goods (as specified in list 28 of Customs notification No.21/2002 dated 1.3.2002, as amended from time to time) upto 25% of FOB value of exports during preceding licensing year, shall be allowed. The eligible unit may furnish an application given in Appendix-15A to RA concerned duly countersigned by Chartered Accountant. In respect of duty free import of R&D equipment, units not registered with Central excise shall be allowed to give Installation Certificate issued by an independent Chartered Engineer. 2.55.1 Duty free imports of goods as specified in list 28A of Customs notification No. 21/2002 dated 1.3.2002, upto 1% of FOB value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is invited to Government of India, Ministry of Finance (Department of Revenue), Notification No. 21/2002-Customs dated 01.03 2002 and Notification No. 33/2010-Customs dated 12.03.2010. As per these, import of four items viz., (1) Skimmed and whole milk powder, milk food for babies etc. (0402.10 or 0402.21) and White Butter, Butter oil, Anhydrous Milk Fat (0405) (2) Maize (corn): other (1005.90) (3) Crude sunflower seed or safflower oil or fractions thereof (1512.11) and (4) Refined rape, colza or mustard oil, other (1514.19 or 1514.99) is allowed in a financial year, up to quantities as well as such concessional rates of customs duty as indicated below: S.No ITC Code No. & Item Quantity of Quota Concessional Duty 1(i) Tariff Code No.0402.10 or 0402.21 Skimmed and whole Milk Powder. Milk Food for babies etc. 30,000 MTs 0% (ii) Tariff Code No. 0405 White Butter, Butter oil, Anhydrous Milk Fat 15,000 MTs 0% 2 Tariff Code No. 1005.90 Maize (Corn): other 5,00,000 MTs 15% 3 Tariff Code No. 1512.11 Crude Sunflower seed or safflower oil or fractions thereof 150,000 MTs 50% 4 Tariff Code No. 1514.19 & 1514.99 Rape, Colza, Canola or Mustard Oil, Other (Refined) 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... according to procedure contained in Appendix 21 B to HBP-v1. EFC in DGFT will evaluate and allot quota among applicants by 31st March of each financial year preceding to year of quota e.g. for 2010-11, EFC will allot quota by 31st March 2010. Issuance of scrips against lost EP copy of the Shipping Bills and / or original Bank Realisation Certificate 2.60 In case where EP copy of Shipping Bill / original BRC has been lost, claim under VKGUY/ FMS/ FPS can be considered subject to submission of following documents: - a) A duplicate / certified copy of concerned document issued by Customs Authority / Bank in lieu of original; b) An application fee equivalent to 2% of relevant entitlement. However, no fee shall be charged when such document is lost by Government agencies and a documentary proof to this effect is submitted; c) An affidavit by exporter about loss of document and an undertaking to surrender it immediately to concerned RA, if found subsequently; d) An indemnity bond by exporter to effect that he would indemnify Government for financial loss if any on account of duty credit issued against lost Shipping Bills/ BRC. Customs Authority, before allowing clearance, shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be obtained from FIEO office in Bhubaneswar irrespective of product being exported by them. However, exporters of minor forest product from the State can also obtain RCMC from SHEFEXIL, EPC. (vii) In respect of multi product exporters having their head office/ registered office in the North Eastern States, RCMC may be obtained from Shellac & Forest Products Export Promotion Council (except for the products looked after by APEDA, Spices Board and Tea Board). Registration cum Membership Certificate (RCMC) 2.64 An exporter may, on application given in Appendix-19A, register and become a member of EPC. On being admitted to membership, applicant shall be granted forthwith Registrationcum-Membership Certificate (RCMC) of EPC concerned, in format given in Appendix-19B. In case an exporter desires to get registration as a manufacturer exporter, he shall furnish evidence to that effect. Prospective / potential exporters may also, on application, register and become an associate member of an EPC . Validity Period of RCMC 2.64.1 RCMC shall be deemed to be valid from 1st April of licensing year in which it was issued and shall be valid for five years ending 31st March of licensing yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication fee is paid electronically through EFT (electronic fund transfer) Sr. No. Mode of Application Fee Deduction (as a % of normal application fee) 1. Digitally signed 25% 2. Application fee payment vide EFT 25% 3. Both digitally signed as well as use of EFT for payment of application fee 50% Benefits 2.70.4 Facility will reduce unnecessary physical interface with DGFT. It will enable faster processing, speedier communication of deficiencies, if any, and on-line availability of application processing status. 2.70.5 Authorisation issued using DGFT Electronic Application System shall be transmitted electronically to Customs through EDI Mode. This shall also obviate need for verification of Authorisations before allowing clearance. New EDI Initiatives 2.70.6 To further improve quality of services some new EDI initiatives are being taken by DGFT: Electronic Message Exchange between Customs and DGFT in respect of incentive schemes under Chapter 3 will become operational by 31st December, 2009. ---------------------------------------------- Notes:- 1. Substituted vide Public Notice No. 16/2009-2014, dated 10/11/2009, before it was read as:- "Irrespective of par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as per the format in Annexure-I to Appendix 5 from any Inspection & Certification agencies given in Appendix-5 to the effect that: i) The consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated or any other explosive material in any form either used or otherwise. ii) The imported item (s) is actually a metallic waste/scrap/seconds/defective as per the internationally accepted parameters for such a classification. II) Copy of the contract between the importer and the exporter stipulating that the consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated, or any other explosive material in any form either used or otherwise. b. Import of scrap would take place only through following designated ports and no exceptions would be allowed even in case of EOUs, SEZs:- "1.Chennai, 2.Cochin, 3.Ennore, 4.JNPT, 5.Kandla, 6.Mormugao, 7.Mumbai, 8.New Mangalore, 9.Paradip, 10.Tuticorin, 11.Vishakhapatnam, 12. ICD Loni, Ghaziabad, 13.Pipava, 14.Mundra, 15.Kolkata, 16.ICD Ludhiana, 17.ICD Dadri (Greater Noida), 18.ICD Nagpur, 19.ICD Jodhpur, 20.ICD Jaipur, 21.ICD Udaipur, 22.CFS Mulun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Dairy Development Board (NDDB), State Trading Corporation (STC), National Cooperative Dairy Federation (NCDF), National Agricultural Cooperative Marketing Federation of India Ltd. (NAFED), Minerals and Metals Trading Corporation (MMTC), Projects & Equipment Corporation of India Limited (PEC) and Spices Trading Corporation Limited (STCL)" 8. Inserted vide Public Notice No. 50/2009-14, dated 29/03/2010 9. Amended vide Public Notice No. 51/2009-2014, dated 30/03/2010, before it was read as:- "Import authorizations for a restricted item if so directed by the competent authority, shall be issued for import through one of the sea ports or air ports or ICDs or LCS, as per the option indicated, in writing, by the applicant. Authorization holder shall register the same at the port specified in the authorization and thereafter all imports against said authorization shall be made only through that port, unless the authorization holder obtains permission from customs authority concerned to import through any other specified port." 10. Deleted vide Public Notice No. 62/2009-2014, dated 13/05/2010, before it was read as:- "Notwithstanding provisions of Para 2.33 above, second hand comput ..... X X X X Extracts X X X X X X X X Extracts X X X X
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