Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Para 2.88(a) of the Handbook of Procedures 2023 is amended to insert the India-Oman Comprehensive Economic Partnership Agreement among the listed free trade agreements, enabling exporters to obtain certificates of origin under the CEPA through the authorised agencies' certificate issuance system. The amendment operates within Para 2.88 and related Para 2.91 procedures and extends the existing handbook mechanism to this agreement.
Para 2.88(a) of the Handbook of Procedures 2023 is amended to insert the India-Oman Comprehensive Economic Partnership Agreement among the listed free trade agreements, enabling exporters to obtain certificates of origin under the CEPA through the authorised agencies' certificate issuance system. The amendment operates within Para 2.88 and related Para 2.91 procedures and extends the existing handbook mechanism to this agreement.
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