In case of amalgamation / de-merger / acquisition / insolvency the export obligation(s)/contingent liability(s) are required to be transferred from the earlier entity to the new entity as required under the related laws and rules on the amalgamation / de-merger / acquisition / insolvency process.
An online procedure is accordingly being notified to provide for online filing and transfer of Advance Authorization(s) and EPCG Authorisation(s) from the earlier entity to the new entity(s).