Advance authorization- Para 4.28(f) of FTP-HoP not applicable to cases where export obligation fulfilled

PCL Oil & Solvent Limited Vs Commissioner of Customs (CESTAT Ahmedabad)

CESTAT Ahmedabad has held that Para 4.28(f) of Handbook of Procedure, 2004-09 relating to regularization of bonafide default by exporters using Advance Authorisations, cannot be applied straight away to normal imports where export obligations have been fulfilled. The Tribunal in this regard noted that policy prescribed in Para 4.1.5 of FTP permitted the use of left-over material for manufactured goods and clear the same in domestic tariff area. The R

Please become a Premium member. If you are already a Premium member, login here to access the full content.