Page 109 - ELT_1st June 2020_VOL 372_Part 5th

2020 ] MPD INDUSTRIES PVT. LTD. v. UNION OF INDIA 643

for that licensing year shall be deemed to
be revived by an amount equivalent to EO
completed against authorisation(s).
(v) In respect of export product for which
Standard Input Output Norms (SION) does
not exist, the authorization holder shall
submit an application in “Aayaat-Niryaat
Form” along with prescried documents to
NC before making the shipment. The ap-
plicant shall also furnish Advance Authori-
sation for Annual Requirement No. and
date alosng with the file No. Form which
the same was issued in the convering letter
to the application.
Fulfillment of Export 4.25 Authorisation holder shall furnish pre-
Obligation scribed documents in ANF 4F in support
fulfillment of EO.
Discharge of export 4.25A Quality Based Advance licences issued
obligation against prior to 1-4-2002 shall be disposed off as
advance licences per Public Notice No. 79, dated 2-1-2006,
issued prior to 1-4- PN 151, dated 26-2-09, as amended from
2002 time to time.
Redemption/No 4.26 In case EO has been fulfilled, RA shall re-
Bond Certificate deem the case. After redemption, RA shall
forward a copy of redemption letter indi-
cating shipping bill number(s), date(s), FOB
value in Indian rupees as per shipping
bill(s) and description of export product in
respect of shipment which were taken into
account for the purpose of fulfillment of EO
to Customs authority at port of registration.
Such details shall also be placed by the
Zonal Offices in their website immediately
after issuance of export obligation dis-
charge/redemption letter/No Bond Certif-
icate (in case of “No BG/LUT” facility) and
by DGFT Hqr in DGFT website on monthly
basis for customs authority to access it from
website.
GUIDELINES FOR APPLICANT
(Please See paragraphs 4.46, 4.47 of HBP)
1. Application will be filed online using digital signature only.
2. Please upload following details
(a) For physical exports :
(i) e-BRC/Bank Certificate of Exports and Realisation in the
form given at Appendix 2U or Foreign Inward Remit-
tance Certificate (FIRC) in the case of direct negotiation
of documents or appendix 2F in case offsetting of export
proceeds.
EXCISE LAW TIMES  1st June 2020  109