CBEC directs field formations to issue simple notice to advance authorization holders for submission of proof of discharge of export obligation; Where the authorization holder submits proof of application having been submitted to DGFT, matter may be kept in abeyance till the same is decided by DGFT; However, where authorization holder fails to submit such proof, action for recovery may be initiated by enforcement of Bond / Bank Guarantee; In cases of fraud, outright evasion etc, field formations shall continue to take necessary action in terms of relevant provisions

Circular No. 16/2017-Cus dated May 2, 2017
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