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Waiving off the requirement of destruction certificate from excise/custom authorities for the unutilised duty free imported material in case of imports from unregistered sources with pre-import conditions

19 Subject: . F. No. 01/94/180/033/AM20/PC-4.-In exercise of powers conferred under paragraph 1.03 of the Foreign Trade Policy, 2015-2020, as amended from time to time, the Director General of ForeignTrade makes the following amendment in Hand Book of Procedures 2015-2020. 2. Existing Para 4.49(g)(i) of HBP 2015-20 reads as under:- The Authorisation holder shall submit documents showing consumptio .....

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on along with Chartered Accountant's certificate regarding destruction of the unutilised duty free imported material accompanied by an affidavit-cum-indemnity bond indemnifying the Government for any harm or loss occurring due to diversion of such imported material from unregistered sources into the domestic market that may be detected in future by any authority, or proof of re-export of the s .....

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