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Customs - Highlights / Catch Notes

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Grant of Advance Authorisation - export of goods - Fulfilment of ...


Court Quashes Order, Remands Case for Reconsideration on Export Obligation Compliance Under Advance Authorisation Scheme.

February 29, 2024

Case Laws     Customs     HC

Grant of Advance Authorisation - export of goods - Fulfilment of Export Obligation or not - The High court examined the redemption letter dated 18.11.2020, which unequivocally states that the export obligations were met in full value and quantity by the petitioner. This evidence is crucial in determining the petitioner's compliance with the scheme requirements. - The court quashed the impugned order and remanded the matter to the 1st respondent for reconsideration

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