Advance Authorization Scheme - Non-fulfilment of Export ...

Case Laws Customs

October 18, 2023

Advance Authorization Scheme - Non-fulfilment of Export obligation - The appellants have fulfilled the conditions of export obligation after the expiry of the export obligation period but upon payment of an amount towards differential customs duty and towards interest thereon to the government. These payments made by the appellants have been duly taken into account by the DGFT in their letter dated 19.02.2020 while giving the redemption cum regularisation permission to the appellants. - Levy of redemption fine and penalty on the appellants is set aside. - AT

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Advance Authorization Scheme - Non-fulfilment of Export ...

Case Laws Customs

October 18, 2023

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