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Customs - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Condonation of procedural lapse of supplying goods to SEZ only ...

Case Laws     Customs

March 14, 2020

Condonation of procedural lapse of supplying goods to SEZ only under ARE-1 without Bills of Exports - advance authorization scheme - deemed exports - The onus cannot be shifted to the Authorities in such cases to retrospectively determine if the petitioner had otherwise complied with all conditions of Advance Authorization. - HC

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