Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
An inventory-based cross-border e-commerce export framework permits eligible non-marketplace e-commerce entities to conduct export-only inventory operations through a registered Exporter-on-Record (EOR), subject to the Foreign Trade Policy and Consolidated FDI Policy. The EOR may procure only Indian-origin goods from registered Sellers-on-Record against confirmed overseas export orders, with no speculative title transfer or inventory build-up. The EOR must segregate and digitally track export inventory, pay sellers within seven days of acceptance, claim and proportionately pass through export rebates and refunds after any administrative charge, and manage reverse logistics. Returned goods cannot enter the domestic market, and EORs should use notified export hubs where practicable.
An inventory-based cross-border e-commerce export framework permits eligible non-marketplace e-commerce entities to conduct export-only inventory operations through a registered Exporter-on-Record (EOR), subject to the Foreign Trade Policy and Consolidated FDI Policy. The EOR may procure only Indian-origin goods from registered Sellers-on-Record against confirmed overseas export orders, with no speculative title transfer or inventory build-up. The EOR must segregate and digitally track export inventory, pay sellers within seven days of acceptance, claim and proportionately pass through export rebates and refunds after any administrative charge, and manage reverse logistics. Returned goods cannot enter the domestic market, and EORs should use notified export hubs where practicable.
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