Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
For export consignments, test reports from NABL-accredited laboratories, EPC-recognised laboratories or other recognised agencies may be accepted for compliance with the destination country's regulatory requirements, and the proper officer need not mandatorily send such samples to CRCL where there is no risk-based intervention or intelligence. Where risk-based intervention or intelligence exists, the existing procedure for withdrawal and testing of samples, including referral to CRCL or other accredited laboratories, continues to apply. The procedure for import consignments is unchanged and import samples remain subject to existing drawal and testing instructions.
For export consignments, test reports from NABL-accredited laboratories, EPC-recognised laboratories or other recognised agencies may be accepted for compliance with the destination country's regulatory requirements, and the proper officer need not mandatorily send such samples to CRCL where there is no risk-based intervention or intelligence. Where risk-based intervention or intelligence exists, the existing procedure for withdrawal and testing of samples, including referral to CRCL or other accredited laboratories, continues to apply. The procedure for import consignments is unchanged and import samples remain subject to existing drawal and testing instructions.
Note: It is a system-generated summary and is for quick reference only.
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