Duty free advance authorization - regularization of bonafide ...

Revenue Misinterprets Para 4.28 of Handbook; Provision Only Applies to Bonafide Export Defaults, Not Non-Default Cases.

December 23, 2019

Case Laws Customs AT

Duty free advance authorization - regularization of bonafide default by exporters - Revenue has failed to notice Para 4.28 of HBP relates only to cases of bonafide default in fulfilling export obligation and it would naturally not apply to the cases where there is no default like in the instant case.

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Duty free advance authorization - regularization of bonafide ...

Revenue Misinterprets Para 4.28 of Handbook; Provision Only Applies to Bonafide Export Defaults, Not Non-Default Cases.

December 23, 2019

Case Laws Customs AT

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