Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
The Inventory-based Cross-border E-Commerce Facilitation Framework requires Exporters-on-Record to register through ANF-9A, notify changes in registration particulars, maintain linked digital inventory records, and ensure inventory matches seller declarations. Exporters-on-Record are responsible for destination-country product compliance, seller visibility, brand disclosure, and timely transfer of seller-attributable export benefits. The framework prescribes return and disposal obligations for non-conforming goods and returned consignments, annual independent compliance certification, and five-year record retention. It also establishes DGFT-facilitated resolution of exporter-seller disputes while preserving micro and small enterprises' statutory rights. The procedures and registration form take immediate effect.
The Inventory-based Cross-border E-Commerce Facilitation Framework requires Exporters-on-Record to register through ANF-9A, notify changes in registration particulars, maintain linked digital inventory records, and ensure inventory matches seller declarations. Exporters-on-Record are responsible for destination-country product compliance, seller visibility, brand disclosure, and timely transfer of seller-attributable export benefits. The framework prescribes return and disposal obligations for non-conforming goods and returned consignments, annual independent compliance certification, and five-year record retention. It also establishes DGFT-facilitated resolution of exporter-seller disputes while preserving micro and small enterprises' statutory rights. The procedures and registration form take immediate effect.
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