Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The Instruction No. 10/2024-Customs issued by the Government of India clarifies the acceptance of Electronic Certificates of Origin (e-CoO) from Korea under the India-Korea Comprehensive Economic Partnership Agreement. The e-CoOs must adhere to specified requirements, including being issued in the prescribed format with a QR code. They are considered equivalent to manually issued certificates. Importers must upload e-CoOs on e-Sanchit for preferential benefits. A system in ICES verifies e-CoO details electronically, eliminating the need for physical defacement. Customs formations are instructed to implement this procedure. Advisory No. 31/2023 provides additional procedural guidance.
The Instruction No. 10/2024-Customs issued by the Government of India clarifies the acceptance of Electronic Certificates of Origin (e-CoO) from Korea under the India-Korea Comprehensive Economic Partnership Agreement. The e-CoOs must adhere to specified requirements, including being issued in the prescribed format with a QR code. They are considered equivalent to manually issued certificates. Importers must upload e-CoOs on e-Sanchit for preferential benefits. A system in ICES verifies e-CoO details electronically, eliminating the need for physical defacement. Customs formations are instructed to implement this procedure. Advisory No. 31/2023 provides additional procedural guidance.
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