CA to give destruction certificate for unutilized duty free imported material under para 4.49 of HBP
June 18, 2019
DGFT
CA to give destruction certificate for unutilized duty free imported material from unregistered sources with pre-import condition. Requirement of destruction certificate from excise/custom authorities waived off Chapter 4 of the Hand Book of Procedures (HBP) (2015-20) issued by the DGFT contains provisions related to Duty Exemption and Remission …