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Customs - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Advance License Scheme - actual user condition - sourcing Lauryl ...


No Breach in Export Obligation: Lauryl Alcohol Used Lawfully Under Advance License Scheme, No Violation of Notification No. 30/97-CUS.

January 27, 2023

Case Laws     Customs     HC

Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur and there is also no dispute as regards fulfillment of the export obligation. - There would be no violation of condition (i) or (vii) of the Notification No. 30/97-CUS as amended - there is no transfer in violation of the actual user condition, the discharge of export obligation not being in question. - HC

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