Para 4.57 of HBOP 2015-20 towards Maintenance of proper accounts of import and its utilization has been replaced as follows:
- Original DFIA 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.
- These records are required to be filed online to Regional Authority concerned along with request for bond waiver / transferability.
(PUBLIC NOTICE NO. 16/2015-2020-DGFT dtd 22nd July 2021)
