Exemption of special additional duty on DEPBs allows extended filing for eligible exporters where Let Export preceded the policy change. Exemption from Special Additional Duty (SAD) on DEPBs applies where the order of 'Let Export' is prior to the policy change; it covers actual user DEPBs filed pending realization of export proceeds and transferable DEPBs filed subsequent to realization, and the Director General has extended the last date for filing applications while keeping other conditions of the earlier public notices unchanged.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption of special additional duty on DEPBs allows extended filing for eligible exporters where Let Export preceded the policy change.
Exemption from Special Additional Duty (SAD) on DEPBs applies where the order of "Let Export" is prior to the policy change; it covers actual user DEPBs filed pending realization of export proceeds and transferable DEPBs filed subsequent to realization, and the Director General has extended the last date for filing applications while keeping other conditions of the earlier public notices unchanged.
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