Para 4.51 of HBOP 2015-20 towards Maintenance of Proper Accounts has been replaced as follows:
- Every Advance Authorisation holder shall maintain a true and proper account of consumption and utilisation of duty free imported /domestically procured goods against each authorisation as prescribed in Appendix 4H or 41, as applicable.
- These records are required to be filed online at the beginning of each licensing year for all those authorisations, which have been redeemed in previous licensing year.
- The same may be submitted on the DGFT Website under Dashboard—- Repository->-CA/CE Repository.
(PUBLIC NOTICE NO. 16/2015-2020-DGFT dtd 22nd July 2021)
