Page 36 - ELT_15th July 2020_Vol 373_Part 2

A42 EXCISE LAW TIMES [ Vol. 373

RA. Each application, unless otherwise specified, shall be submitted to jurisdic-
tional Regional Authority.
Incomplete application
(a) An incomplete or unauthorized application is liable to be rejected
by the competent authority with specific reason for rejection. Such
incomplete application may be re-opened on rectifying the deficien-
cies.
(b) If the deficiencies are not rectified by the applicant within a period
of 90 days, the application will be deemed to have been withdrawn.
Terms and conditions of an Authorisation
Every Authorisation shall, inter alia, include either all or some of the fol-
lowing terms and conditions (as applicable in terms of the para under which the
Authorisation has been issued), in addition to such other conditions as may be
specified :
(a) Description, quantity and value of goods;
(b) Actual User condition.
(c) Export Obligation;
(d) Minimum value addition to be achieved;
(e) Minimum export/import price;
(f) Bank guarantee/Legal undertaking/Bond with Customs Authori-
ty/RA.
(g) Validity period of import/export as specified in Handbook of Pro-
cedures.
Application fee
The scale of fee, mode of payment, procedure for refund of fee and cate-
gories of persons eTerms and Conditions of an Authorisation exempted from
payment of fee are provided for in Appendix-2K Niryat Forms. Fees must be
paid online through Electronic Fund Transfer (EFT) mechanism or through Cred-
it/Debit Cards, unless provided otherwise.
Actual User Condition
Goods which are importable freely without any ‘restriction’ may be im-
ported by any person. However, if such imports require an Authorisation, actual
user alone may import such good(s) unless actual user condition is specifically
dispensed with by DGFT.
Clearance of goods from Customs against Authorisation
Goods already imported/shipped/arrived, in advance, but not cleared
from Customs may also be cleared against an Authorisation issued subsequently.
However, such goods already imported/shipped/arrived, in advance are first
warehoused against Bill of Entry for Warehousing and then cleared for home
consumption against an Authorisation issued subsequently. This facility will
however be not available to “restricted” items or items traded through STEs.
Authorisation - not a right
No person can claim an Authorisation as a right and DGFT or RA shall
have power to refuse to grant or renew the same in accordance with provisions
of FT (D&R) Act, Rules made thereunder and FTP.
EXCISE LAW TIMES  15th July 2020  36