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...
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This notification amends the export policy condition for cough syrup under Chapter 30 of Schedule-II (Export Policy) of ITC (HS) 2022. The existing policy mandated testing and obtaining a Certificate of Analysis from specified laboratories for exporting cough syrup. The revised policy introduces exemptions from this testing requirement in certain situations: (i) If the cough syrup is exported to USA, UK, Canada, EU, Japan, Australia, Singapore, South Korea, and Switzerland, and the manufacturing plant/section is approved by the regulatory agencies of these countries, testing is not required. (ii) If the cough syrup is manufactured in a plant/section approved by the regulatory agencies of the above-mentioned countries for any product, it can be exported to any country without testing. The effect is to waive mandatory testing for cough syrup exports in line with required GMP standards when exported to or manufactured in facilities approved by specified countries' regulatory agencies.
This notification amends the export policy condition for cough syrup under Chapter 30 of Schedule-II (Export Policy) of ITC (HS) 2022. The existing policy mandated testing and obtaining a Certificate of Analysis from specified laboratories for exporting cough syrup. The revised policy introduces exemptions from this testing requirement in certain situations: (i) If the cough syrup is exported to USA, UK, Canada, EU, Japan, Australia, Singapore, South Korea, and Switzerland, and the manufacturing plant/section is approved by the regulatory agencies of these countries, testing is not required. (ii) If the cough syrup is manufactured in a plant/section approved by the regulatory agencies of the above-mentioned countries for any product, it can be exported to any country without testing. The effect is to waive mandatory testing for cough syrup exports in line with required GMP standards when exported to or manufactured in facilities approved by specified countries' regulatory agencies.
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