urged that the High Court erred in construing the purpose of
Appendix 4J- issued in tandem with paragraph 4.22 of the FTP during the
material ... period was different for
a set of goods mentioned in Appendix-4J. Therefore, Appendix-4J was a part of
paragraph 4.22 and not a part
input where SION prescribes 'Actual User' condition and/or
Appendix-4J prescribes pre import condition for such an
input."
It is submitted ... Import
Authorizations are not allowed for inputs/import items
specified in Appendix-4J, therefore, DFIA cannot be allowed
for Natual Rubber as an input
condition or where SION prescribes 'Actual User'
condition or Appendix-4J prescribes pre import condition
for such an input.
4.28 MINIMUM VALUE ADDITION
Advance Authorisation issued for import of an input
listed under Appendix 4J of HBP 2015-2020 or Appendix
30A of Hand Book of Procedures
export
obligation period is restricted to 6 months (As in
Appendix 4J - Public Notice No.62/2016 dt.
24.03.2017) from the date of clearance
under head ?discussion and findings?).
39. Thus, in terms of Appendix 4j of HBP 2015~2020
the officer states that the importer has to fulfill
under head
‘discussion and findings’).
39. Thus, in terms of Appendix 4j of HBP 2015-2020 the officer
states that the importer has to fulfill
condition or where SION prescribes "Actual User" condition or Appendix-4J prescribes pre import condition for such an input.
7. The writ petitioner
more. (d) Extension in export obligation period
for Authorisations issued under Appendix-4J
(issued under FTP 2015-20) shall be allowed for
a period
Procedures (HoP) 2015-20. It was further pointed out that
appendix 4J of the HoP had been amended by limiting the extension of
export obligation ... notified on
01.04.2015. He stated that the notification dated 01.05.2015 whereby,
appendix 4J of the HoP 2015-20 was amended to restrict the extension
